**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-Q**

**For      the quarterly period ended March 31, 2008**

**LEGENDS      BUSINESS GROUP, INC.**

----

| Nevada                                       |   | 33-140666                             |   | 20-4465282                         |
|----------------------------------------------|--------|---------------------------------------|--------|------------------------------------|
| (State                or Jurisdiction of     |   | Commission                File Number |   | (I.R.S.                Employer    |
| Incorporation                or organization |   |                                  |   | Identification                No.) |

**Yes      **
**x**
**  No**
**o**

| Large                accelerated filer o                                                                  | Accelerated                filer o         |
|-----------------------------------------------------------------------------------------------------------|--------------------------------------------|
| Non-accelerated                filer o                (Do not check if a smaller reporting company)  | Smaller                reporting company x |

**Yes**
**x**
**  No      **
**o**

----

----

**LEGENDS      BUSINESS GROUP**

**FORM      10-Q**

**INDEX**

|                                                                                                                                               | **PAGE** |
|----------------------------------------------------------------------------------------------------------------------------------------------------|----------|
| **PART                I: FINANCIAL INFORMATION**                                                                                                   | 3        |
|                                                                                                                                               |     |
| Item                1.  Financial Statements.                                                                                            | 3        |
|                                                                                                                                               |     |
| Balance                Sheet as of March 31, 2008.                                                                                                 | 3        |
|                                                                                                                                               |     |
| Statements                of Operations and Comprehensive Income for the three months ended                March                31, 2008 and 2007. | 4        |
|                                                                                                                                               |     |
| Statements                of Cash Flows for the three months ended March 31, 2008 and                2007.                                         | 5        |
|                                                                                                                                               |     |
| Notes                to Financial Statements.                                                                                                      | 6        |
|                                                                                                                                               |     |
| Item                2.  Management's Discussion and Analysis of Financial Condition                and Results of Operations.            | 12       |
|                                                                                                                                               |     |
| Item                3.  Quantitative and Qualitative Disclosures About Market                Risk.                                       | 16       |
|                                                                                                                                               |     |
| Item                4.  Controls and Procedures.                                                                                         | 16       |
|                                                                                                                                               |     |
| **PART                II:  OTHER INFORMATION**                                                                                           | 16       |
|                                                                                                                                               |     |
| Item                1.  Legal Proceedings.                                                                                               | 16       |
|                                                                                                                                               |     |
| Item                2.  Unregistered Sales of Equity Securities and Use of                Proceeds.                                      | 17       |
|                                                                                                                                               |     |
| Item                3.  Defaults Upon Senior Securities.                                                                                 | 17       |
|                                                                                                                                               |     |
| Item                4.  Submission of Matters to a Vote of Security                Holders.                                              | 17       |
|                                                                                                                                               |     |
| Item                5.  Other Information.                                                                                               | 17       |
|                                                                                                                                               |     |
| Item                6.  Exhibits.                                                                                                        | 17       |
|                                                                                                                                               |     |
| **SIGNATURES**                                                                                                                                     | 17       |

----

**PART      1 - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

**LEGENDS      BUSINESS GROUP, INC.**

**(A      Development Stage Company)**

**BALANCE      SHEET**

**March      31, 2008**

**(Unaudited)**

| **ASSETS**                                                                                                                                                        |   |   |       |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|
| **Current                assets:**                                                                                                                                |   |   |       |
| Cash                                                                                                                                                              |   | $      | 6,004      |   |
| Accounts                receivable                                                                                                                                |   |   | 2,000      |   |
| **Total                current assets**                                                                                                                           |   |   | 8,004      |   |
|                                                                                                                                                              |   |   |       |   |
| **Equipment,                net of accumulated depreciation**                                                                                                     |   |   | 4,979      |   |
|                                                                                                                                                              |   |   |       |   |
| **Total                assets**                                                                                                                                   |   | $      | 12,983     |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY**                                                                                                           |   |   |       |   |
|                                                                                                                                                              |   |   |       |   |
| **Current                Liabilities:**                                                                                                                           |   |   |       |   |
| Loan                from shareholder                                                                                                                              |   | $      | 2,671      |   |
|                                                                                                                                                              |   |   |       |   |
| **Total                current liabilities**                                                                                                                      |   |   | 2,671      |   |
|                                                                                                                                                              |   |   |       |   |
| **Stockholders'                equity:**                                                                                                                          |   |   |       |   |
| Common                stock, $.001 par value, authorized 500,000,000 shares; 77,615,000                issued                and outstanding as of March 31, 2008 |   |   | 77,615     |   |
|                                                                                                                                                              |   |   |       |   |
| Additional                paid-in capital                                                                                                                         |   |   | 7,683,885  |   |
|                                                                                                                                                              |   |   |       |   |
| Accumulated                deficit during development stage                                                                                                       |   |   | (7,751,188 | ) |
| **Total                stockholders' equity**                                                                                                                     |   |   | 10,312     |   |
| **Total                liabilities and stockholders' equity**                                                                                                     |   | $      | 12,983     |   |

----

**LEGENDS      BUSINESS GROUP, INC.**

**(A      Development Stage Company)**

**STATEMENT      OF OPERATIONS**

**(Unaudited)**

|                                                                                                        |   | **For the three****months ended****March 31,****2008** |       | **For the three****months ended****March 31,****2007** |   | **For the Period****March 2, 2006****(Inception) to****March 31,****2008** |   |
|-------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|------------|----------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|--------|
| **Revenues:**                                                                                               |   |                                                                       |       |                                                                       |   |                                                                                                     |   |
| Consulting                income from related party                                                         |   | $                                                                          | 6,000      |                                                                       | $      | 6,000                                                                                                    |   | $ | 46,000 |   |
|                  Agent fees                                                                            |   |                                                                       | 637        |                                                                       |   |                                                                                                     |   |   | 637 |   |
|                                                                                                        |   |                                                                       | 6,637      |                                                                       |   | 6,000                                                                                                    |   |   | 46,637 |   |
|                                                                                                        |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
| **Expenses:**                                                                                               |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
| General                and administrative                                                                   |   |                                                                       | 3,284      |                                                                       |   | 8,854                                                                                                    |   |   | 7,782,330 |   |
| Subcontractor                                                                                               |   |                                                                       | -          |                                                                       |   | -                                                                                                        |   |   | 3,000 |   |
| Depreciation                                                                                                |   |                                                                       | 687        |                                                                       |   | 687                                                                                                      |   |   | 5,496 |   |
| Consulting                fee - officer                                                                     |   |                                                                       | -          |                                                                       |   | -                                                                                                        |   |   | 7,000 |   |
|                                                                                                        |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
| Total                expenses                                                                               |   |                                                                       | 3,971      |                                                                       |   | 9,541                                                                                                    |   |   | 7,797,826 |   |
| **Net                income (loss)**                                                                        |   | $                                                                          | 2,666      |                                                                       | $      | (3,541                                                                                                   | )      | $ | (7,751,826 | ) |
|                                                                                                        |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
|                                                                                                        |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
| Weighted                average number of common shares outstanding, basic and fully                diluted |   |                                                                       | 77,615,000 |                                                                            |        | 77,615,000                                                                                               |   |  | 74,999,306 |   |
|                                                                                                        |   |                                                                       |       |                                                                       |   |                                                                                                     |   |   |   |   |
| Net                income (loss) per weighted share basic and fully diluted                                 |   | $                                                                          | 0.00       |                                                                            | $      | (0.00                                                                                                    | )      | $ | (0.10 | ) |

----

**LEGENDS      BUSINESS GROUP, INC.**

**(A      Development Stage Company)**

**STATEMENT      OF CASH FLOWS**

**(Unaudited)**

|                                                                                                                 |   | **For the three****months ended****March 31,****2008** |   | **For the three****months ended****March 31,****2007** |   | **For the Period****March 2,****(Inception) to****March 31,****2008** |   |
|----------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------|--------|
| **Cash                flows from operations**                                                                        |   |                                                                       |   |                                                                       |   |                                                                                           |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |
| Net                income (loss)                                                                                     |   | $                                                                          | 2,666  |                                                                       | $      | (3,541                                                                                         | )      | $ | (7,751,189 | ) |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Adjustments                to reconcile net income (loss) to net cash                                                |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Accounts                receivable                                                                                   |   |                                                                       | (2,000 | )                                                                          |   |                                                                                           |   |   | (2,000 | ) |
| Depreciation                                                                                                         |   |                                                                       | 687    |                                                                       |   | 687                                                                                            |   |   | 5,496 |   |
| Stock                based compensation                                                                              |   |                                                                       | -      |                                                                       |   | -                                                                                              |   |   | 7,750,000 |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| **Net                cash provided by (used in) operating activities**                                               |   |                                                                       | 1,353  |                                                                       |   | (2,854                                                                                         | )      |   | 2,307 |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| **Cash                flows from investing activities**                                                              |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Purchase                of equipment                                                                                 |   |                                                                       | -      |                                                                       |   | -                                                                                              |   |   | (10,474 | ) |
| Proceeds                from sale of equipment                                                                       |   |                                                                       | -      |                                                                       |   | -                                                                                              |   |   | - |   |
| **Net                cash used in investing activities**                                                             |   |                                                                       | -      |                                                                       |   | -                                                                                              |   |   | (10,474 | ) |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| **Cash                flows from financing activities**                                                              |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Issuance                of common stock                                                                              |   |                                                                       | -      |                                                                       |   | -                                                                                              |   |   | 11,500 |   |
| Proceeds                from shareholder loan                                                                        |   |                                                                       | -      |                                                                       |   | 1,516                                                                                          |   |   | 2,671 |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| **Net                cash provided by financing activities**                                                         |   |                                                                       | -      |                                                                       |   | 1,516                                                                                          |   |   | 14,171 |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Net                increase in cash                                                                                  |   |                                                                       | 1,353  |                                                                       |   | (1,338                                                                                         | )      |   | 6,004 |   |
| Cash,                beginning of period                                                                             |   |                                                                       | 4,651  |                                                                       |   | 1,372                                                                                          |   |   | - |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Cash,                end of period                                                                                   |   | $                                                                          | 6,004  |                                                                       | $      | 34                                                                                             |   | $ | 6,004 |   |
|                                                                                                                 |   |                                                                       |        |                                                                       |   |                                                                                                |   |   |   |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| **Supplemental                disclosures of non-cash investing and financing                activities:**           |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Issuance                of 32,500,000 shares of common stock for consulting                services                  |   | $                                                                          | -      |                                                                       | $      | -                                                                                              |   | $ | 3,250,000 |   |
|                                                                                                                 |   |                                                                       |   |                                                                       |   |                                                                                           |   |   |   |   |
| Issuance                of 45,000,000 shares of common stock for compensation to founding                shareholder |   | $                                                                          | -      |                                                                       | $      | -                                                                                              |   | $ | 4,500,000 |   |

----

**Note      1 – Organization and summary of significant accounting principles**

**Interim      Reporting**

**Organization**

*Accounting      and Reporting by Development Stage Enterprises *

**Accounting      period**

**Use      of estimates**

**Cash      and cash equivalents**

----

**Revenue      recognition**

**Furniture      and equipment**

|                                   |   | **Years** |                            |
|----------------------------------------|--------|-----------|---------------------------------|
|                                   |   |      |                            |
| Furniture                and equipment |   |      | 3 –                5 |   |
|                                   |   |      |                            |   |
| Computer                hardware       |   |      | 3                               |   |
|                                   |   |      |                            |   |
| Vehicles                               |   |      | 5                               |   |

**Fair      value of financial instruments**

**Earnings      per share**

*Earnings      Per Share*

**Income      taxes**

*Accounting      for Income Taxes*

----

**Recent      pronouncements**

|  | a) | Permits                fair value remeasurement for any hybrid financial instrument that                contains                an embedded derivative that otherwise would require                bifurcation. |
|--|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | b) | Clarifies                which interest-only strips and principal-only strips are not subject                to                the requirements of Statement 133. |
|--|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | c) | Establishes                a requirement to evaluate interests in securitized financial assets                to                identify interests that are freestanding derivatives or that are                hybrid                financial instruments that contain an embedded derivative requiring                bifurcation. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | d) | Clarifies                that concentrations of’ credit risk in the form of subordination are not                embedded derivatives. |
|--|----|----------------------------------------------------------------------------------------------------------------------------------------------|

|  | e) | Amends                Statement 140 to eliminate the prohibition on a qualifying special-purpose                entity from holding a derivative financial instrument that pertains                to a                beneficial interest other than another derivative financial                instrument. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*,      *

|  | a) | Requires                an entity to recognize a servicing asset or servicing liability each                time                it undertakes an obligation to service a financial asset by entering                into                a servicing contract in certain                situations. |
|--|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|  | b) | Requires                all separately recognized servicing assets and servicing liabilities                to be                initially measured at fair value, if                practicable. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | c) | Permits                an entity to choose either the amortization method or the fair value                measurement method for each class of separately recognized servicing                assets and servicing liabilities. |
|--|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | d) | At                  its initial adoption, permits a one-time reclassification of                  available-for-sale securities to trading securities by entities                  with                  recognized servicing rights, without calling into question the                  treatment                  of other available-for-sale securities under Statement 115, provided                  that                  the available-for-sale securities are identified in some manner                  as                  offsetting the entity’s exposure to changes in fair value of servicing                  assets or servicing liabilities that a servicer elects to subsequently                  measure at fair value. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | e) | Requires                separate presentation of servicing assets and servicing liabilities                subsequently measured at fair value in the statement of financial                position                and additional disclosures for all separately recognized servicing                assets                and servicing liabilities. |
|--|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**Note      2 – Going concern**

**Note      3 – Furniture and Equipment**

| Computers                                    |   | $      | 3,000  |   |
|----------------------------------------------|--------|--------|--------|--------|
| Software                                     |   |   | 7,474  |   |
|                                         |   |   | 10,474 |   |
| Less                accumulated depreciation |   |   | 5,495  |   |
| Total                                        |   | $      | 4,979  |   |

**Note      4 – Income taxes**

| Income                  tax provision at the federal statutory rate |   |   | 34  | % |
|---------------------------------------------------------------------|--------|--------|-----|---|
| Effect                of operating losses                           |   |   | -34 | % |
|                                                                |   |   | 0   | % |

----

|                                        |   | For the three months ended  |       |
|---------------------------------------------|--------|------------------------------------------------------|------------|
|                                        |   | March 31,                                       |       |
|                                        |   | 2008                                                 |       |
| Gross                deferred tax asset     |   | $                                                    | 3,000,000  |   |
| Gross                deferred tax liability |   |                                                 | -          |   |
| Valuation                allowance          |   |                                                 | (3,000,000 | ) |
| Net                deferred tax asset       |   | $                                                    | -          |   |

**Note      5 – Stockholders’ equity**

**Note      6 – Warrants and options**

**Note      7 – Related party transactions**

----

**Note      8 – Commitments and contingent liabilities**

**Legal      matters**

**Note      9 — Agent agreement**

**Note10 –      Subsequent event**

| ***ITEM              2.*** | MANAGEMENT'S                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION                AND RESULTS OF OPERATIONS. |
|----------------------------|----------------------------------------------------------------------------------------------------------------------|

**FORWARD-LOOKING      STATEMENTS**

----

|   | **•** | our                ability to successfully compete in the professional services                industry; |
|--------|-------------|----------------------------------------------------------------------------------------------------------|

|   | **•** | difficulties                developing a new line of business in the professional services                industry; |
|--------|-------------|---------------------------------------------------------------------------------------------------------------------|

|   | **•** | failure                to identify, develop or profitably manage additional                businesses; |
|--------|-------------|--------------------------------------------------------------------------------------------------------|

|   | **•** | failure                to obtain new customers or retain existing                customers; |
|--------|-------------|---------------------------------------------------------------------------------------------|

|   | **•** | inability                to efficiently manage our                operations; |
|--------|-------------|-------------------------------------------------------------------------------|

|   | **•** | inability                to achieve future operating                results; |
|--------|-------------|------------------------------------------------------------------------------|

|   | **•** | inability                to obtain capital for future                growth; |
|--------|-------------|------------------------------------------------------------------------------|

|   | **•** | loss                of key executives; and |
|--------|-------------|--------------------------------------------|

|   | **•** | general                economic and business conditions. |
|--------|-------------|----------------------------------------------------------|

**BUSINESS**

----

**LIQUIDITY      AND CAPITAL RESOURCES**

**RESULTS      OF OPERATIONS**

----

| **Balance Sheet Data:**           |   | **March 31, 2008** |   |
|---------------------------------------------|--------|------------------------------|--------|
| Cash                                        |   | $                            | 6004   |   |
| Total                  assets               |   | $                            | 12,983 |   |
| Total                  Liabilities          |   | $                            | 2,671  |   |
| Stockholders’                  equity |   | $                            | 10,312 |   |

**RISK      FACTORS**

***Our      ability to continue as a going concern is in doubt.***

***Mr.      Powalisz, our Chairman, CEO and President is the majority shareholder of LGBS      stock.***

***Because      our common stock is deemed a low-priced “Penny” stock, an investment in our      common stock should be considered high risk and subject to marketability      restrictions. These marketability restrictions may prevent you from liquidating      your stock, thus causing a loss of your investment.***

|   | **•** | Deliver                to the customer, and obtain a written receipt for, a disclosure                document; |
|--------|-------------|-----------------------------------------------------------------------------------------------------------------|

|   | **•** | Disclose                certain price information about the                stock; |
|--------|-------------|-----------------------------------------------------------------------------------|

|   | **•** | Disclose                the amount of compensation received by the broker-dealer or any associated                person of the broker-dealer; |
|--------|-------------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | **•** | Send                monthly statements to customers with market and price information                about                the penny stock; and |
|--------|-------------|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | **•** | In                some circumstances, approve the purchaser’s account under certain                standards and deliver written statements to the customer with information                specified in the rules. |
|--------|-------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**OFF-BALANCE      SHEET ARRANGEMENTS**

| ***ITEM              3.*** | QUANTITATIVE                AND QUALITATIVE DISCLOSURES ABOUT MARKET                RISK |
|----------------------------|------------------------------------------------------------------------------------------|

| ***ITEM              4.*** | CONTROLS                AND PROCEDURES |
|----------------------------|----------------------------------------|

**EVALUATION      OF DISCLOSURE CONTROLS AND PROCEDURES OVER FINANCIAL      REPORTING**

**PART      II - OTHER INFORMATION**

| **ITEM              1.** | LEGAL                PROCEEDINGS. |
|--------------------------|-----------------------------------|

| **ITEM              1A.** | RISK                FACTORS |
|---------------------------|-----------------------------|

----

| **ITEM              2.** | UNREGISTERED                SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. |
|--------------------------|-----------------------------------------------------------------------------|

| **ITEM              3.** | DEFAULTS                UPON SENIOR SECURITIES. |
|--------------------------|-------------------------------------------------|

| **ITEM              4.** | SUBMISSION                OF MATTERS TO A VOTE OF SECURITY HOLDERS*.* |
|--------------------------|-----------------------------------------------------------------------|

| **ITEM              5.** | OTHER                INFORMATION. |
|--------------------------|-----------------------------------|

| **ITEM              6.** | EXHIBITS. |
|--------------------------|-----------|

**EXHIBITS      SCHEDULES**

|              |   | (a)                Exhibits                                                                                 |   |              |   |                                         |   |             |   |              |   |                          |
|-------------------|--------|-------------------------------------------------------------------------------------------------------------|--------|-------------------|--------|----------------------------------------------|--------|------------------|--------|-------------------|--------|-------------------------------|
|              |   |                                                                                                        |   |              |   | **Incorporated                by Reference** |
| **ExhibitNumber** |   | **Exhibit                Description**                                                                      |   | **FiledHerewith** |   | **Form**                                     |   | **PeriodEnding** |   | **ExhibitNumber** |   | **Date                Filed** |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 3(i)              |   | Articles                of Incorporation dated March 3, 2006                                                |   |              |   | SB                2/A                        |   |             |   | 3(i)              |   | 6/25/2007                     |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 3(ii)             |   | Bylaws                                                                                                      |   |              |   | SB                2/A                        |   |             |   | 3(ii)             |   | 6/25/2007                     |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 4                 |   | Specimen                Stock Certificate                                                                   |   |              |   | SB                2/A                        |   |             |   | 4                 |   | 6/25/2007                     |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 10                |   | Consulting                Agreement Contract                                                                |   |              |   | SB                2/A                        |   |             |   | 10                |   | 6/25/2007                     |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 10                |   | Non-Exclusive                Agent Agreement                                                                |   |              |   | W/10QSB                                      |   | 9/30/2007        |   | 10(i)             |   | 11/13/2007                    |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 31                |   | Certification                of Larry Powalisz Pursuant to Section 302 of Sarbanes Oxley                Act |   | X                 |   |                                         |   |             |   | 31                |   | 3/26/2008                     |
|              |   |                                                                                                        |   |              |   |                                         |   |             |   |              |   |                          |
| 32                |   | Certification                of Larry Powalisz Pursuant to Section 906 of Sarbanes Oxley                Act |   | X                 |   |                                         |   |             |   | 32                |   | 3/26/2008                     |

----

|   | **LEGENDS                  BUSINESS GROUP, INC.****REGISTRANT** |
|--------|-----------------------------------------------------------------|
|   |                                                            |
|   | By:                  /s/Larry Powalisz                          |
|   | Larry                  Powalisz                                 |
|   | Chief                  Executive Officer and                    |
|   | Principal                  Accounting Officer                   |

----