**FORM      10-Q/A**

|  x | Quarterly              Report pursuant to Section 13 or 15(d) of the Securities Exchange Act              of 1934  |
|---------|------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
|   | For              the quarterly period ended June 30, 2008.  |
|--------|------------------------------------------------------------------|
|   |   |
|--------|--------|
|  o | Transition                Report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|---------|---------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
|   | For              the transition period _____________ to              ______________.  |
|--------|--------------------------------------------------------------------------------------------|

**333-133936**

**VISUAL      MANAGEMENT SYSTEMS, INC.**

| **Nevada**(State                or other jurisdiction of incorporation                or organization) |   | **68-0634458**(IRS                Employer Identification Number)  |
|--------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------|

**1000      Industrial Way North, Suite C**

**Toms      River, New Jersey 08755**

**(732)      281-1355**

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**Explanatory      Note**

**Item      6. **
**Exhibits      **

| Exhibit                No. |   | Exhibits                                                                                                                                                                                                                                                                                      |
|----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                                                          |
| 2.2                   |   | Asset                Purchase Agreement dated as of April 3, 2008 among Visual Management                Systems, Inc., Intelligent Digital Systems, LLC, IDS Patent Holdings,                LC                and Jay Edmond Russ (1)                                                       |
| 4.4                   |   | Unsecured                Convertible Promissory Note dated April 3, 2008 issued to Intelligent                Digital Systems, LLC (1)                                                                                                                                                   |
| 10.14                 |   | Consulting                Agreement dated as of April 3, 208 between Visual Management Systems,                LLC                and Jay Edmond Russ (1)                                                                                                                                |
| 10.15                 |   | Operating                Agreement of IDS Patent Holding LLC as of April 2, 2008 (1)                                                                                                                                                                                                     |
| 10.16                 |   | Exclusive                Patent and Trade Secret License Agreement effective as of April 2,                2008                between Visual Management Systems, Inc. and IDS Patent Holding Company,                LLC (1)                                                            |
| 10.17                 |   | Registration                Rights Agreement dated as of April 2, 2008 between Visual Management                Systems, Inc. and Intelligent Digital Systems, LLC (1)                                                                                                                   |
| 10.18                 |   | Promissory                Note in the Principal Amount of $267,191.78 dated June 20, 2008 issued                to                the Russ and Russ Defined Benefit Pension Plan (2)                                                                                                     |
| 10.19                 |   | Employment                Agreement dated as of June 10, 2008 between Visual Management Systems,                Inc. and James D. Gardner (2)                                                                                                                                            |
| 10.20                 |   | Deferred                Compensation Plan of Registrant (2)                                                                                                                                                                                                                              |
| 31.1                  |   | Certification                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 (filed herewith)                                                                                                     |
| 31.2                  |   | Certification                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002( 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 (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 ( filed herewith)                                                                                                    |
| 99.2                       |   | Pro                  forma condensed financial statements giving effect to the acquisition                  by                  Visual Management Systems, Inc. of substantially all of the assets                  of                  Intelligent Digital Systems, LLC                  (3) |

|   | (1) | Incorporated                by reference to similarly numbered exhibit to the Company’s Report on Form                8-K filed with the Securities and Exchange Commission on April 8,                2008 |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Incorporated                by reference to similarly numbered exhibit to Amendment Number 2                to the                Company’s Registration Statement on Form S-1 filed with the Securities and                Exchange Commission on July 18,                2008 |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Incorporated                by reference to similarly numbered exhibit to the Company’s Report on Form                8-K/A filed with the Securities and Exchange Commission on June 17,                2008 |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                    | Visual                  Management Systems, Inc. |
|-----------------------------------------|--------------------------------------------------|
|                                    | (Registrant)                                     |
|                                    |                                             |   |
|                                    | By:                                              | /s/                  Jason Gonzalez |
|                                    |                                             | Jason                  Gonzalez |
|                                    |                                             | President                  and Chief Executive Officer |
| Dated:                  August 14, 2008 |                                             |   |
|                                    |                                             |   |
|                                    | By:                                              | /s/                  James D. Gardner |
|                                    |                                             | James                  D. Gardner |
|                                    |                                             | Chief                  Financial Officer |
| Dated:                  August 14, 2008 |                                             |   |

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**EXHIBIT          INDEX**

| Exhibit                No. |   | Exhibits                                                                                                                                                                                                                                                                                      |
|----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                                                          |
| 2.2                   |   | Asset                Purchase Agreement dated as of April 3, 2008 among Visual Management                Systems, Inc., Intelligent Digital Systems, LLC, IDS Patent Holdings,                LC                and Jay Edmond Russ (1)                                                       |
| 4.4                   |   | Unsecured                Convertible Promissory Note dated April 3, 2008 issued to Intelligent                Digital Systems, LLC (1)                                                                                                                                                   |
| 10.14                 |   | Consulting                Agreement dated as of April 3, 208 between Visual Management Systems,                LLC                and Jay Edmond Russ (1)                                                                                                                                |
| 10.15                 |   | Operating                Agreement of IDS Patent Holding LLC as of April 2, 2008 (1)                                                                                                                                                                                                     |
| 10.16                 |   | Exclusive                Patent and Trade Secret License Agreement effective as of April 2,                2008                between Visual Management Systems, Inc. and IDS Patent Holding Company,                LLC                                                                |
| 10.17                 |   | Registration                Rights Agreement dated as of April 2, 2008 between Visual Management                Systems, Inc. and Intelligent Digital Systems, LLC (1)                                                                                                                   |
| 10.18                 |   | Promissory                Note in the Principal Amount of $267,191.78 dated June 20, 2008 issued                to                the Russ and Russ Defined Benefit Pension Plan (2)                                                                                                     |
| 10.19                 |   | Employment                Agreement dated as of June 10, 2008 between Visual Management Systems,                Inc. and James D. Gardner (2)                                                                                                                                            |
| 10.20                 |   | Deferred                Compensation Plan of Registrant (2)                                                                                                                                                                                                                              |
| 31.1                  |   | Certification                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 (filed herewith)                                                                                                     |
| 31.2                  |   | Certification                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002( 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 (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 ( filed herewith)                                                                                                    |
| 99.2                       |   | Pro                  forma condensed financial statements giving effect to the acquisition                  by                  Visual Management Systems, Inc. of substantially all of the assets                  of                  Intelligent Digital Systems, LLC                  (3) |

|  | (1) | Incorporated                by reference to similarly numbered exhibit to the Company's Report                on Form                8-K filed with the Securities and Exchange Commission on April 8,                2008 |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Incorporated                  by reference to similarly numbered exhibit to Amendment Number                  2 to the                  Company's Registration Statement on Form S-1 filed with the Securities                  and                  Exchange Commission on July 18,                  2008 |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Incorporated                  by reference to similarly numbered exhibit to the Company's Report                  on Form                  8-K/A filed with the Securities and Exchange Commission on June                  17,                  2008 |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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