|OMB APPROVAL                                                                                                                                        
|----------------------------------------------------------------------------------------------------------------------------------------------------
|OMB Number                       3235-0416
Expires                          March 31, 2007
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

FORM 10-QSB

(Mark One)

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

For the quarterly period ended November 30, 2005

OR

[  ]   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from __________ to ______________

Commission File Number 333-113606

SPHERE OF LANGUAGE

(Exact name of registrant as specified in its charter)

|Nevada                                                       |  | 98-0413062                          
|------------------------------------------------------------ |  | ------------------------------------
|State or other jurisdiction of incorporation or organization |  | (I.R.S. Employer Identification No.)

105-1005 Columbia Street #42543, New Westminster, British Columbia, V3M 6H5

(Address of principal executive offices)

(604) 592-3560

(Issuers telephone number)

Check whether the issues (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 registrant 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

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court.

Yes    No



Number of shares outstanding of the registrants class of common stock as of July 6, 2005: 2,820,000

APPLICABLE ONLY TO CORPORATE ISSUERS

3,670,000 common shares outstanding as of January 12, 2006



Transitional Small Business Disclosure Format:   Yes    No X











PART I - FINANCIAL INFORMATION



ITEM 1.   FINANCIAL STATEMENTS



2



SPHERE OF LANGUAGE



(A Development Stage Company)



INTERIM FINANCIAL STATEMENTS



November 30, 2005



(Stated in US Dollars)



(Unaudited)



3



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM BALANCE SHEETS

November 30, 2005 and August 31, 2005

(Stated in US Dollars)

(Unaudited)





|                                                     | November 30, | August 31,
|---------------------------------------------------- | ------------ | ----------
|ASSETS                                               | 2005         | 2005      
|                                                     |              |           
|Current                                              |              |           
|Cash                                                 | $
77,421     | $
6,414   
|Share subscriptions receivable                       | -            | 79,250    
|                                                     |              |           
|                                                     | 77,421       | 85,664    
|                                                     |              |           
|LIABILITIES                                         
|                                                     |              |           
|Current                                              |              |           
|Accounts payable and accrued liabilities             | $
5,180      | $
6,388   
|                                                     |              |           
|STOCKHOLDERS EQUITY                                
|                                                     |              |           
|Capital stock                                        |              |           
|Authorized:                                          |              |           
|75,000,000 common shares, par value $0.001 per share |              |           
|Issued and outstanding:                              |              |           
|3,670,000 common shares (August 31, 2004: 3,670,000) | 3,670        | 3,670     
|Additional paid-in capital                           | 102,330      | 102,330   
|Deficit accumulated during the development stage     | (33,759)     | (26,724)  
|                                                     |              |           
|                                                     | 72,241       | 79,276    
|                                                     |              |           
|                                                     | $
77,421     | $
85,664  
|                                                     |              |           





SEE ACCOMPANYING NOTES

4



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENTS OF OPERATIONS

for the three months ended November 30, 2005 and 2004,

and for the period October 30, 2003 (Date of Inception) to November 30, 2005

(Stated in US Dollars)

(Unaudited)





|                                              |                    |                     | October 30, 2003
|--------------------------------------------- | ------------------ | ------------------- | ----------------
|                                              | Three months ended | (Date of Inception)
|                                              | November 30,       | to November 30,    
|                                              | 2005               | 2004                | 2005            
|                                              |                    |                     |                 
|Expenses                                      |                    |                     |                 
|Organizational costs                          | $
-                | $
-                 | $
795           
|Professional fees                             | 3,104              | 2,501               | 23,404          
|Office and administration                     | 3,931              | 728                 | 9,560           
|                                              |                    |                     |                 
|Net loss for the period                       | $
(7,035)          | $
(3,229)           | $
(33,759)      
|                                              |                    |                     |                 
|Basic and diluted loss per share              | $
(0.00)           | $
(0.00)            |                 
|                                              |                    |                     |                 
|Weighted average number of shares outstanding | 3,670,000          | 2,820,000           |                 
|                                              |                    |                     |                 



SEE ACCOMPANYING NOTES

5



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENTS OF CASH FLOWS

for the three months ended November 30, 2005 and 2004

and for the period October 30, 2003 (Date of Inception) to November 30, 2005

(Stated in US Dollars)

(Unaudited)





|                                                                          |                    |                     | October 30, 2003
|------------------------------------------------------------------------- | ------------------ | ------------------- | ----------------
|                                                                          | Three months ended | (Date of Inception)
|                                                                          | November 30,       | November 30,       
|                                                                          | 2005               | 2004                | 2005            
|                                                                          |                    |                     |                 
|Operating Activities                                                      |                    |                     |                 
|Net loss for the period                                                   | $
(7,035)          | $
(3,229)           | $
(33,759)      
|Adjustment to reconcile net loss to net cash
used by operating activities |                    |                     |                 
|Prepaid expenses                                                          | -                  | 1,500               | -               
|Accounts payable and accrued liabilities                                  | (1,208)            | (83)                | 5,180           
|                                                                          |                    |                     |                 
|Cash used in operating activities                                         | (8,243)            | (1,812)             | (28,579)        
|                                                                          |                    |                     |                 
|Cash flows from Financing Activities                                      |                    |                     |                 
|Issuance of common shares                                                 | -                  | -                   | 26,750          
|Share subscriptions receivable                                            | 79,250             | -                   | 79,250          
|                                                                          |                    |                     |                 
|                                                                          | 79,250             | -                   | 106,000         
|                                                                          |                    |                     |                 
|Increase (decrease) in cash during the period                             | 71,007             | (1,812)             | 77,421          
|                                                                          |                    |                     |                 
|Cash, beginning of the period                                             | 6,414              | 10,725              | -               
|                                                                          |                    |                     |                 
|Cash, end of the period                                                   | $
77,421           | $
8,913             | $
77,421        
|                                                                          |                    |                     |                 
|Supplemental disclosure of cash flow information                          |                    |                     |                 
|Cash paid for:                                                            |                    |                     |                 
|Interest                                                                  | $
-                | $
-                 | $
-             
|                                                                          |                    |                     |                 
|Income taxes                                                              | $
-                | $
-                 | $
-             
|                                                                          |                    |                     |                 

SEE ACCOMPANYING NOTES

6



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENT OF STOCKHOLDERS EQUITY

for the period October 30, 2003 (Date of Inception) to November 30, 2005

(Stated in US Dollars)

(Unaudited)





|                                          |              |         |             | Deficit     |         
|----------------------------------------- | ------------ | ------- | ----------- | ----------- | --------
|                                          |              |         |             | Accumulated |         
|                                          |              |         | Additional  | during the  |         
|                                          | Common Stock | Paid-in | Development |            
|                                          | Shares       | Amount  | Capital     | Stage       | Total   
|                                          |              |         |             |             |         
|Capital stock issued for cash
 at $0.001 | 1,000,000    | $
1,000 | $
-         | $
-         | $
1,000 
| at $0.01                                | 1,800,000    | 1,800   | 16,200      | -           | 18,000  
| at $0.10                                | 20,000       | 20      | 1,980       | -           | 2,000   
|Net loss for the period                   | -            | -       | -           | (10,275)    | (10,275)
|                                          |              |         |             |             |         
|Balance, August 31, 2004                  | 2,820,000    | 2,820   | 18,180      | (10,275)    | 10,725  
|                                          |              |         |             |             |         
|Capital Stock                             |              |         |             |             |         
|-Issued for cash
 at $0.10               | 57,500       | 58      | 5,692       | -           | 5,750   
|-Issued for cash
 at $0.10               | 792,500      | 792     | 78,458      | -           | 79,250  
|                                          |              |         |             |             |         
|Net loss for the year                     | -            | -       | -           | (16,449)    | (16,449)
|                                          |              |         |             |             |         
|Balance, August 31, 2005                  | 3,670,000    | $
3,670 | $
102,330   | $
(26,724)  | 79,276  
|                                          |              |         |             |             |         
|Net loss for the period                   | -            | -       | -           | (7,035)     | (7,035) 
|                                          |              |         |             |             |         
|Balance, November 30, 2005                | 3,670,000    | $
3,670 | $
102,330   | $
(33,759)  | 72,241  
|                                          |              |         |             |             |         





SEE ACCOMPANYING NOTES

7





















SPHERE OF LANGUAGE

(A Development Stage Company)

NOTES TO THE INTERIM FINANCIAL STATEMENTS

November 30, 2005

(Stated in US Dollars)

(Unaudited)





Note 1

Interim Reporting



The accompanying unaudited interim financial statements have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission.  Certain information and disclosures normally included in annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations.  In the opinion of management, all adjustments and disclosures necessary for a fair presentation of these financial statements have been included.  Such adjustments consist of normal recurring adjustments.  These interim financial statements should be read in conjunction with the Companys August 31, 2005 audited financial statements.



The results of operations for the three months ended November 30, 2005 are not indicative of the results that may be expected for the full year.



Note 2

Continuance of Operations



The financial statements have been prepared using generally accepted accounting principles in the United States of America applicable for a going concern which assumes that the Company will realize its assets and discharge its liabilities in the ordinary course of business.  The Company has not yet achieved profitable operations and has accumulated losses of $33,759 since its commencement.  Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and pay its liabilities arising from normal business operations when they come due.  Realization values may be substantially different from carrying values as shown in these financial statements should the Company be unable to continue as a going concern.  These financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.   The Company anticipates that additional funding will be in the form of equity financing from the sale of common stock.  The Company may also seek to obtain short-term loans from the directors of the Company.  There are no current arrangements in place for short-term loans.



8









Item 2.   Managements Plan of Operation

Sphere of Language was incorporated under the laws of the State of Nevada on October 30, 2003. Our companys fiscal year end is August 31.

On August 31, 2005 we completed our prospectus offering and raised a total of $85,000 for operations from the sale of 850,000 shares of common stock.  We are presently working to establish operations and to execute contracts for our services.



We currently have no revenue from operations, we are in a start-up phase with our existing assets and we have no significant assets, tangible or intangible. There can be no assurance that we will generate revenues in the future, or that we will be able to operate profitably in the future, if at all. We have incurred net losses in each fiscal year since inception of our operations.



We plan to provide localization services for companies that operate on an international basis and therefore require their products to be acceptable globally. Localization services includes services that converts or adapts a business products and services into cohesion with the language, custom and usage of the local market in which they are offered.  We believe that in order to succeed in todays increasingly global business environment, enterprises have to do more than export their existing products worldwide - companies must become truly global. Globalization is the incorporation of a global perspective into all aspects of a companys operations. This requires that products, services, documentation, customer support, maintenance procedures and marketing reflect the local market in terms of culture, language and business requirements.



Our business will focus on the provision of localization services along with a virtual real-time translation and print-on-demand service that solves two problems common to the print and design business, namely, timely delivery and cost of delivery for automated translation services. We believe there is a need to address this problem with the growing amount of international goods both physical and intellectual. It is important for all businesses to understand and to be able to communicate directly with their product users. The service will be an integral part of our approach in preparing products for clients here and abroad.  The small to medium enterprise is not able to maintain the cost of an entire department for this purpose.  We believe that our growth as a service provider will lower the cost and increase the speed with which small to medium enterprises can be assured of a quality targeted communication piece.



Our marketing strategy will be to offer local businesses a one-stop solution for their marketing and print needs.



During the first year of operations, we will concentrate our efforts exclusively on building our client base in cities within the Provinces of Alberta and British Columbia. As we gain experience, and develop sufficient revenue from sales, we may consider expanding our business within the region and possibly to other locations within Canada. At present, we have no plans to move outside of Canada.



During our first year of operations, we expect to make minor purchases of individual software modules in the languages our officers and directors speak fluently and begin translating smaller projects using this software.  Translation software utilizes learning algorithms that learn to translate automatically from existing translations.  What they learn is up to date, appropriate and idiomatic, as it is learned directly from human translations.  The software can be customized to any subject area or style.



Milestones



We have commenced the design of our website as called for in our business plan.  We are presently evaluating certain potential domain names, all of which contain the word Sphere. Once a decision has been made regarding a domain name, registration of our website domain name will be implemented.  The website will provide basic information and facts about the services we are offering. It will provide us with exposure to the general marketplace. The website will have the facility for prospective customers to contact

9



us with questions and inquiries.  Web server space will be contracted from a local Internet service provider, which has not yet been chosen.  We expect that this will be fully developed within the first six months.



The companys management team will initially operate from their homes.  For the first six months of operations, the only services we plan to offer will be editing, writing and design services.  We will outsource the translations service on an as needed basis as well as we plan to outsource the digital printing during this period of early operations.



Development of our marketing and promotion materials is presently underway.  This will include having business cards printed and brochures designed and printed.  We anticipate that these costs will be less than $5,000.  The members of the board expect to begin calling on past clients to establish their presence in the marketplace.  In addition, for areas that we do not have experience and/or equipment, we will outsource suppliers and resources personnel with the intentions of creating reliable suppliers.  This could be ongoing until such time as we are able to provide these services in-house.



By the fourth month we intend to begin purchasing office furniture and equipment as well as some computer hardware at an approximate cost of $9,000.  During this quarter we expect to arrange for selected trial software including translation software for selected languages as well as software specific to design and layout.  We expect to spend up to $7,500 on training our directors to be able to use the software.



By the seventh month we plan to purchase, for approximately $6,000, the software we have chosen.  We plan to begin offering translation services and short-run printing.  Initial orders will be produced on the newly purchased computers using the translation and layout software.  Contracts will be accepted based on the skill set of the directors and their ability to complete the required job in a satisfactory fashion.  We will start the translation service utilizing machine translation software which provides fully automatic language translations, followed by adding the other services to provide our comprehensive specialty service package for small to medium enterprises.  At this point, we intend to lease the necessary equipment to be able to offer on demand printing in house.



At the current time, we have not developed any relationships with any private business or government agencies.  During the following two months we will endeavor to further its marketing by trying to establish corporate alliances with business and government agencies.  Our company will endeavor to establish itself as a supplier to these businesses and government agencies.  It is expected that this will involve some travel.  As well, we will seek out industry experts to source the latest available technology in both hardware and software in an attempt to keep abreast of the latest in practice and application.



Since we intend to operate with very limited administrative support, the officers and directors will continue to be responsible for these duties for at least the first year of operations.  We do not presently have any plans to hire any employees during this first year of operations.



We believe we have sufficient cash resources to satisfy our needs over the next 12 months.  We raised a total of $85,000 by way of a prospectus offering during August, 2005.



We have not had revenues at any time since inception. Our short and long term survival is dependent on funding from sales of securities and, as necessary, or from shareholder loans.



We do not anticipate conducting any research and development directly, or hiring additional employees in the next 12 months.

10





ITEM 3. CONTROLS AND PROCEDURES



We maintain disclosure controls and procedures that are designed to ensure that information requird to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SECs rules and forms, and that such information is accumulated and communicated to our management including our Chief Executive Officer and Chief Financial Officers, as appropriate, to allow timely decisions regarding required disclosure.



Within 90 days prior to the date of this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Exchange Act Rule 13a-14.  Based upon the foregoing, our Chief Executive Officer and our Chief Financial Officer concluded that our disclosure controls and procedures are effective in connection with the filing of this Quarterly Report on Form 10-QSB for the quarter ended November 30, 2005.



There were no significant changes in our internal controls or in other factors that could significantly affect these controls subsequent to the date of their evaluation, including any significant deficiencies or material weaknesses of internal controls that would require corrective action.



Prior to the filing date of this quarterly report, the Company had not adopted a complete set of written policies, controls and procedures.  The Company is now developing such written document and expects that in the process of such undertaking it will discover internal control policies and practices that the Company should implement and follow that are not part of its current practice.



PART II  OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS



None.



ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

On March 3, 2005 our form Registration Statement on Form SB-2 commission file number 333-113606 became effective, enabling us to offer up to 850,000 shares of common stock of our company at a price of $0.10 per share. On August 31, 2005 we accepted subscriptions for 850,000 shares of common stock and raised a total of $85,000.  There were no underwriters for this offering.

We incurred expenses of $1,301 in connection with this offering.  Net Proceeds to the Issuer from the offering were $85,000.  Any costs of offering were paid directly from existing working capital.



We did not pay any underwriting discounts or commissions, finders fees, or expenses to underwriters.  We did not make any direct or indirect payments to directors, officers, general partners of the issue or their associates or to any persons owning 10% or more of any class of equity securities or to any affiliates.



Use of Proceeds to date are as listed below:



|Expense Item     | Amount Paid | Direct payment | Indirect Payment
|---------------- | ----------- | -------------- | ----------------
|Accounting       | 2,300       | 2,300          | 0               
|Legal            | 804         | 804            | 0               
|Consulting       | 1,995       | 1,995          | 0               
|Misc Admin Costs | 265         | 265            | 0               

11



We did not pay any direct or indirect payments to directors, officers, general partners or their associates or to persons owning 10% or more of any class of equity securities or to any affiliates.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.



ITEM 4.

SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS



None.



ITEM 5.

OTHER INFORMATION



None.



ITEM  6.

EXHIBITS



Exhibit Index

|3.1  | Articles of Incorporation                                                                                                                        | Incorporated by reference to our SB-2 registration statement filed on March 15, 2004
|---- | ------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------
|3.2  | Bylaws                                                                                                                                           | Incorporated by reference to our SB-2 registration statement filed on March 15, 2004
|31.1 | Section 302 Certification  Chief Executive Officer                                                                                              | Filed herewith                                                                      
|31.2 | Section 302 Certification  Chief Financial Officer                                                                                              | Filed herewith                                                                      
|32.1 | Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002  Chief Executive Officer | Filed herewith                                                                      
|32.2 | Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002  Chief Financial Officer | Filed herewith                                                                      





12







SIGNATURES



Pursuant to the requirements of Section 13 or 15(d) 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, on this 18th day of January, 2006



Sphere of Language





Date: January 18, 2006

By: /s/ Ron Bruce



-------------------



Ron Bruce

President/CEO



By: /s/ Bruce Bicknell

---------------------

Bruce Bicknell



13