|OMB APPROVAL                                                                                                                                        
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|OMB Number                       3235-0416
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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 February 28, 2006

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 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 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



APPLICABLE ONLY TO CORPORATE ISSUERS

3,670,000 common shares outstanding as of April 10, 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



February 28, 2006



(Stated in US Dollars)



(Unaudited)



3



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM BALANCE SHEETS

February 28, 2006 and August 31, 2005

(Stated in US Dollars)

(Unaudited)







|                                                     | February 28 | August 31
|---------------------------------------------------- | ----------- | ---------
|ASSETS                                               | 2006        | 2005     
|                                                     |             |          
|Current                                              |             |          
|Cash                                                 | $
68,351    | $
6,414  
|Share subscriptions receivable                       | -           | 79,250   
|                                                     |             |          
|                                                     | $
68,351    | $
85,664 
|                                                     |             |          
|LIABILITIES                                         
|                                                     |             |          
|Current                                              |             |          
|Accounts payable and accrued liabilities             | $
1,140     | $
6,388  
|                                                     |             |          
|STOCKHOLDERS EQUITY                                
|                                                     |             |          
|Capital Stock                                        |             |          
|Authorized:                                          |             |          
|75,000,000 Common shares, par value $0.001 per share |             |          
|Issued and outstand1ing:                             |             |          
|3,670,000 common shares (August 31, 2005: 3,670,000) | 3,670       | 3,670    
|Additional paid-in capital                           | 102,330     | 102,330  
|Deficit accumulated during the development stage     | (38,789)    | (26,724) 
|                                                     |             |          
|                                                     | 67,211      | 79,276   
|                                                     |             |          
|                                                     | $
68,351    | $
85,644 
|                                                     |             |          





SEE ACCOMPANYING NOTES

4



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENTS OF OPERATIONS

for the three and six-months ended February 28, 2006 and 2005

and for the period October 30, 2003 (Date of Inception) to February 28, 2006

(Stated in US Dollars)

(Unaudited)





|                                    |                     |                   |                     |           | October 30, 2003
|----------------------------------- | ------------------- | ----------------- | ------------------- | --------- | ----------------
|                                    | Three months ending | Six months ending | (Date of Inception)
|                                    | February 28         | February 28       | to February 28,    
|                                    | 2006                | 2005              | 2006                | 2005      | 2006            
|                                    |                     |                   |                     |           |                 
|Expenses                            |                     |                   |                     |           |                 
|Organizational costs                | $
-                 | $
-               | $
-                 | $
-       | $
795           
|Professional fees                   | 4,761               | 1,550             | 9,860               | 3,963     | 30,159          
|Office and administration           | 269                 | 174               | 2,205               | 902       | 7,835           
|                                    |                     |                   |                     |           |                 
|Net loss for the period             | $
5,030             | $
1,724           | $
12,065            | $
4,865   | $
38,789        
|                                    |                     |                   |                     |           |                 
|Basic And Diluted Loss Per Share    | $
(0.00)            | $
(0.00)          | $
(0.00)            | $
(0.00)  |                 
|                                    |                     |                   |                     |           |                 
|Weighted Average Shares Outstanding | 3,670,000           | 2,820,000         | 3,670,000           | 2,820,000 |                 
|                                    |                     |                   |                     |           |                 





SEE ACCOMPANYING NOTES

5



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENT OF STOCKHOLDERS EQUITY

for the period October 30, 2003 (Date of Inception) to February 28, 2006

(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 share subscriptions
receivable
 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                               | -            | -       | -           | (12,065)    | (12,065)
|                                                      |              |         |             |             |         
|Balance, February 28, 2006                            | 3,670,000    | $
3,670 | $
102,330   | $
(38,789)  | $
67,211
|                                                      |              |         |             |             |         





SEE ACCOMPANYING NOTES

6



SPHERE OF LANGUAGE

(A Development Stage Company)

INTERIM STATEMENTS OF CASH FLOWS

for the six months ended February 28, 2005 and 2006

and for the period October 30, 2003 (Date of Inception) to February 28, 2006

(Stated in US Dollars)

(Unaudited)



|                                                                     |                   |                     | October 30, 2003
|-------------------------------------------------------------------- | ----------------- | ------------------- | ----------------
|                                                                     | Six months ending | (Date if Inception)
|                                                                     | February 28       | to February 28,    
|                                                                     | 2006              | 2005                | 2006            
|                                                                     |                   |                     |                 
|Cash Flows From Operating Activities                                 |                   |                     |                 
|Net loss for the period                                              | $
(12,065)        | $
(4,865)           | $
(38,789)      
|Adjustments to reconcile net loss to cash used by operating activity |                   |                     |                 
|Prepaid expenses                                                     | -                 | 1,500               | -               
|Accounts payable and accrued liabilities                             | (5,248)           | (346)               | 1,140           
|                                                                     |                   |                     |                 
|Net cash used in Operating Activities                                | (17,313)          | (3,711)             | (37,649)        
|                                                                     |                   |                     |                 
|Cash flows from Financing Activities                                 |                   |                     |                 
|Issuance of common shares                                            | 79,250            | -                   | 106,000         
|                                                                     |                   |                     |                 
|Increase (decrease) in cash during the period                        | 61,937            | (3,711)             | 68,351          
|                                                                     |                   |                     |                 
|Cash, balance at beginning of period                                 | 6,414             | 10,725              | -               
|                                                                     |                   |                     |                 
|Cash, balance at end of period                                       | $
68,351          | $
7,014             | $
68,351        
|                                                                     |                   |                     |                 

SEE ACCOMPANYING NOTES

7









SPHERE OF LANGUAGE

(A Development Stage Company)

NOTES TO THE INTERIM FINANCIAL STATEMENTS

February 28, 2006

(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 six months ended February 28, 2006 are not indicative of the results that may be expected for the full year.



Note 2

Continuance of Operations



These financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern , which assumes that the Company will be able to meet its obligations and continue its operations for its next twelve months.  Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern.  At February 28, 2006, the Company had not yet achieved profitable operations, has accumulated losses of $38,789 since its inception and expects to incur further losses in the development of its business, all of which casts substantial doubt about the Companys ability to continue as a going concern. The Companys ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management has no formal plan in place to address this concern but considers that the Company will be able to obtain additional funds by equity financing and/or related party advances, however there is no assurance of additional funding being available.



Note 3

Comparative Figures



Certain of the comparative figures have been reclassified in order to conform with the current periods presentation.





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, however we have found that we are presently getting limited interest in our services.  We have one verbal agreement for translation services with Clean Air Technologies.  This agreement was negotiated subsequent to the period covered by this report and is with a company which is controlled by an officer and director of the Company.   We intend to closely monitor our progress over the next 30 days to determine whether we need to change our marketing efforts or whether we need to review and amend our business plan.



We currently have no revenue from operations as at the quarter ended February 28, 2006 and  we are in a start-up phase with our existing assets. 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 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 and we presently have approximately $68,000 remaining for our cash requirements.  We cannot be assured that the funds will be sufficient to execute our entire business plan or that we may not determine the need for additional funds for project development.  Should we require further funding we will be required to seek such funding either from equity offerings or by the way of shareholder loans.  There can be no assurance that we will be able to raise additional funding if required.



We have not had revenues at any time since inception. However, we are presently working on a translation agreement that will provide minimum revenues.



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



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 February 28, 2006.



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.





9



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         | 6,495       | 6,495          | 0               
|Legal              | 3,365       | 3,365          | 0               
|Misc Admin Costs   | 534         | 534            | 0               
|Transfer Agent*    | 1,363       | 1,363          | 0               
|Total Expenditures | $11,757     | $11,757        | $0              

* Our initial budget did not include transfer agent fees and we have expended a total of $1,363 to date from the proceeds of our prospectus offering. We believe we should have sufficient funds from our consulting budget to allocate a portion of those budgeted expenditures to the overages from our proposed expenditures as detailed in our SB-2.

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.



10



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                                                                      





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 14th day of April, 2006.





Sphere of Language





Date: April 14, 2006

By: /s/ Ron Bruce



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



Ron Bruce

President/CEO



By: /s/ Bruce Bicknell

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

Bruce Bicknell

Chief Financial Officer



11