**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| x | QUARTERLY                  REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT                  OF                  1934 |
|---|--------------------------------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                  REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT                  OF                  1934 |
|---|---------------------------------------------------------------------------------------------------------------------------------------|

**LEGENDS      BUSINESS GROUP, INC. **

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| **Nevada**                                                                   | **20-4465282**                                   |
|------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation ororganization) | (IRS                Employer Identification No.) |

**1375      Semoran Boulevard**

**Casselberry,      Florida 32707 **

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**407-263-4029      **

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**LEGENDS      BUSINESS GROUP, INC. **

**TABLE      OF CONTENTS**

|                       |                                                                           | **Page Number** |
|----------------------------|--------------------------------------------------------------------------------|----------------------|
| **PART                1**  | **FINANCIAL                INFORMATION**                                       | 1                    |
|                       |                                                                           |                 |
| **Item                1**  | **Financial                Statements**                                        | 1                    |
|                       |                                                                           |                 |
|                       | **Balance                Sheet (unaudited)**                                   | 1                    |
|                       |                                                                           |                 |
|                       | **Statements                of Operations (unaudited)**                        | 2                    |
|                       |                                                                           |                 |
|                       | **Statement                of Cash Flows (unaudited)**                         | 3                    |
|                       |                                                                           |                 |
|                       | **Notes                to the Financial Statements**                           | 4                    |
|                       |                                                                           |                 |
| **Part                II** | **OTHER                INFORMATION**                                           | 14                   |
|                       |                                                                           |                 |
| **Item                1**  | **Legal                Proceedings**                                           | 14                   |
|                       |                                                                           |                 |
| **Item                2**  | **Unregistered                Sales of Equity Securities and Use of Proceeds** | 15                   |
|                       |                                                                           |                 |
| **Item                3**  | **Defaults                Upon Senior Securities**                             | 15                   |
|                       |                                                                           |                 |
| **Item                4**  | **Submission                of Matters to a Vote of Security Holders**         | 15                   |
|                       |                                                                           |                 |
| **Item                5**  | **Other                Information**                                           | 15                   |
|                       |                                                                           |                 |
| **Item                6**  | **Exhibits                and Reports on Form 8-K**                            | 15                   |

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**PART        I - FINANCIAL INFORMATION**

**ITEM        1. FINANCIAL STATEMENTS**

**LEGENDS        BUSINESS GROUP, INC.**

**(A        Development Stage Company)**

**BALANCE        SHEET**

**SEPTMEBER        30, 2007**

**(Unaudited)**

| **ASSETS**                                                                                                                                                               |   |   |       |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|
| Current                  assets:                                                                                                                                         |   |   |       |   |
| Cash                                                                                                                                                                     |   | $      | 2,285      |   |
| Total                  current assets                                                                                                                                    |   |   | 2,285      |   |
|                                                                                                                                                                     |   |   |       |   |
| Equipment,                  net of accumulated depreciation                                                                                                              |   |   | 6,353      |   |
|                                                                                                                                                                     |   |   |       |   |
| Total                  Assets                                                                                                                                            |   | $      | 8,638      |   |
|                                                                                                                                                                     |   |   |       |   |
| **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 September, 2007 |   |   | 77,615     |   |
|                                                                                                                                                                     |   |   |       |   |
| Additional                  paid-in capital                                                                                                                              |   |   | 7,683,885  |   |
|                                                                                                                                                                     |   |   |       |   |
| Accumulated                  deficit during development stage                                                                                                            |   |   | (7,755,533 | )      |
| Total                  stockholders' equity                                                                                                                              |   |   | 5,967      |   |
| Total                  liabilities and stockholders' equity                                                                                                              |   | $      | 8,638      |   |

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**LEGENDS        BUSINESS GROUP, INC.**

**(A        Development Stage Company)**

**STATEMENT        OF OPERATIONS**

**(Unaudited)**

|                                                                                                            |   | **Three Months Ended** **September, 30** |       | **Nine Months Ended                  September 30,** |   | **For the Period                  March 2, 2006 (Inception) to                  September 30,** |   | **For the Period                  March 2, 2006 (Inception) to                  September 30,** |       |
|-----------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------|------------|---------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------|------------|
|                                                                                                            |   | **2007**                                                     |       | **2006**                                                            |   | **2007**                                                                                                                      |   | **2006**                                                                                                                      |       | **2007** |   |
|                                                                                                            |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |
| Revenue                  from related party                                                                     |   | $                                                            | 6,000      |                                                                | $      | 6,000                                                                                                                         |   | $                                                                                                                             | 18,000     |   | $ | 10,000 |   | $ | 34,000 |   |
|                                                                                                            |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |   |   |   |   |   |
| Expenses:                                                                                                       |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |   |   |   |   |   |
| General                  and administrative                                                                     |   |                                                         | 4,239      |                                                                |   | 1,100                                                                                                                         |   |                                                                                                                          | 18,758     |   |   | 7,751,189 |   |   | 7,775,412 |   |
| Subcontractor                                                                                                   |   |                                                         | -          |                                                                |   | -                                                                                                                             |   |                                                                                                                          | -          |   |   | - |   |   | 3,000 |   |
| Depreciation                                                                                                    |   |                                                         | 687        |                                                                |   | 687                                                                                                                           |   |                                                                                                                          | 2,061      |   |   | 1,374 |   |   | 4,121 |   |
| Consulting                  fee - officer                                                                       |   |                                                         | -          |                                                                |   | -                                                                                                                             |   |                                                                                                                          | -          |   |   | - |   |   | 7,000 |   |
|                                                                                                            |   |                                                         |            |                                                                |   |                                                                                                                               |   |                                                                                                                          |            |   |   |  |   |   |  |   |
| Total                  expenses                                                                                 |   |                                                         | 4,926      |                                                                |   | 1,787                                                                                                                         |   |                                                                                                                          | 20,819     |   |   | 7,752,563 |   |   | 7,789,534 |   |
| Net                  loss                                                                                       |   | $                                                            | 1,074      |                                                                | $      | 4,213                                                                                                                         |   | $                                                                                                                             | (2,819     | ) | $ | (7,742,563 | ) | $ | (7,755,533 | ) |
|                                                                                                            |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |   |   |   |   |   |
|                                                                                                            |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |   |   |   |   |   |
| Weighted                  average number of common shares outstanding, basic and fully                  diluted |   |                                                         | 77,615,000 |                                                                |   | 77,615,000                                                                                                                    |   |                                                                                                                          | 77,615,000 |   |   | 68,269,728 |   |   | 74,171,154 |   |
|                                                                                                            |   |                                                         |       |                                                                |   |                                                                                                                          |   |                                                                                                                          |       |   |   |   |   |   |   |   |
| Net                  loss per weighted share basic and fully diluted                                            |   | $                                                            | 0.00       |                                                                | $      | 0.00                                                                                                                          |   | $                                                                                                                             | (0.00      | ) | $ | (0.11 | ) | $ | (0.10 | ) |

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**LEGENDS        BUSINESS GROUP, INC.**

**(A        Development Stage Company)**

**STATEMENT        OF CASH FLOWS**

**(Unaudited)**

|                                                                                                                          |   | **Nine Months Ended                  September 30,** **2007** |      | **For the Period****March 2, 2006** **(Inception) to** **September 30,** **2006** |    | **For the Period****March 2, 2006                  (Inception) to September 30,****2007** |   |
|-------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------------------------------------|---------|-------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |
| **CASH                  FLOWS FROM OPERATIONS**                                                                               |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Net                  loss                                                                                                     |   | $                                                                                 | (2,819    | )                                                                                                                              | $       | (7,746,776                                                                                                              | )      | $ | (7,755,533 | ) |
| Adjustments                  to reconcile net loss to net cash used for operating                  activities:                |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Depreciation                                                                                                                  |   |                                                                              | 2,061     |                                                                                                                           |    | 687                                                                                                                     |   |   | 4,121 |   |
| Stock                  based compensation                                                                                     |   |                                                                              | -         |                                                                                                                           |    | 7,750,000                                                                                                               |   |   | 7,750,000 |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| **NET                  CASH USED FOR OPERATING ACTIVITIES**                                                                   |   |                                                                              | (758      | )                                                                                                                              |    | 3,911                                                                                                                   |   |   | (1,412 | ) |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| **CASH                  FLOWS FROM INVESTING ACTIVITIES**                                                                     |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Purchase                  of equipment                                                                                        |   |                                                                              | -         |                                                                                                                           |    | (10,474                                                                                                                 | )      |   | (10,474 | ) |
| Proceeds                  from sale of equipment                                                                              |   |                                                                              | -         |                                                                                                                           |    |                                                                                                                    |   |   | - |   |
| **NET                  CASH USED IN INVESTING ACTIVITIES**                                                                    |   |                                                                              | -         |                                                                                                                           |    | (10,474                                                                                                                 | )      |   | (10,474 | ) |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES**                                                                     |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Issuance                  of common stock                                                                                     |   |                                                                              | -         |                                                                                                                           |    | 11,500                                                                                                                  |   |   | 11,500 |   |
| Proceeds                  from shareholder loan                                                                               |   |                                                                              | 1,671     |                                                                                                                           |    | 1,000                                                                                                                   |   |   | 2,671 |   |
| **NET                  CASH PROVIDED BY FINANCING ACTIVITIES**                                                                |   |                                                                              | 1,671     |                                                                                                                           |    | 12,500                                                                                                                  |   |   | 14,171 |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Net                  increase in cash                                                                                         |   |                                                                              | 913       |                                                                                                                           |    | 5,937                                                                                                                   |   |   | 2,285 |   |
| Cash,                  beginning of period                                                                                    |   |                                                                              | 1,372     |                                                                                                                           |    | -                                                                                                                       |   |   | - |   |
| Cash,                  end of period                                                                                          |   | $                                                                                 | 2,285     |                                                                                                                           | $       | 5,937                                                                                                                   |   | $ | 2,285 |   |
|                                                                                                                          |   |                                                                              |           |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| **SUPPLEMENTAL                  DISCLOSURES OF NON-CASH INVESTING AND FINANCING                  ACTIVITIES:**                |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Issuance                  of 32,500,000 shares of common stock for consulting                  services                       |   | $                                                                                 | 3,250,000 |                                                                                                                           | $       | 3,250,000                                                                                                               |   | $ | 3,250,000 |   |
|                                                                                                                          |   |                                                                              |      |                                                                                                                           |    |                                                                                                                    |   |   |   |   |
| Issuance                  of 45,000,000 shares of common stock for compensation to founding                  shareholder |        | $                                                                            | 4,500,000 |                                                                                                                           |  $ | 4,500,000                                                                                                          |   |  $ | 4,500,000 |   |

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

*Accounting      and Reporting by Development Stage Enterprises *

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

*Earnings      Per Share*

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*Accounting      for Income Taxes*

|  | 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. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*,      *

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|  | 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. |
|--|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Note      2 – Going      concern**

**Note      3 – Furniture and Equipment**

| Computers                                      |   | $      | 3,000  |   |
|------------------------------------------------|--------|--------|--------|--------|
| Software                                       |   |   | 7,474  |   |
|                                           |   |   | 10,474 |   |
| Less                  accumulated depreciation |   |   | 4,121  |   |
| Total                                          |   | $      | 6,353  |   |

**Note      4 – Income taxes**

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

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|                                        |   | For the nine months ended |       |
|---------------------------------------------|--------|-----------------------------------------------|------------|
|                                        |   | September                30, 2007             |       |
| 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**

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**Note      8 – Commitments and contingent liabilities**

**Note      9 – Agent agreement**

** **

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**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. |
|--------|-------------|----------------------------------------------------------|

**For      a detailed description of these and other factors that could cause actual      results to differ materially from those expressed in any forward-looking      statement, please see “Factors That May Affect Our Results of Operation” in this      document and in our Prospectus and SB-2 filing SEC on February 13, 2007, as      amended June 25, 2007, available at our website at **
**www.LGSB.net**
**      or at the SEC’s website at www.sec.gov.**

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**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS**

**Plan      of Operation**

**Interim      Period**

**Off-Balance      Sheet Arrangements**

**Going      Concern**

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**FACTORS      THAT MAY AFFECT OUR RESULTS OF OPERATION**

***We      are a development stage company organized in March 2006 and have no operating      history, which makes an evaluation of us extremely difficult. At this stage      of      our business operations, even with our good faith efforts, potential investors      have a high probability of losing their investment.***

|  | Ÿ | expand                our customer base; |
|--|--------|------------------------------------------|

|  | Ÿ | enhance                our name recognition; |
|--|--------|----------------------------------------------|

|  | Ÿ | expand                our product and service offerings; |
|--|--------|----------------------------------------------------------|

|  | Ÿ | successfully                implement our business and marketing                strategy; |
|--|--------|-------------------------------------------------------------------------------------------|

|  | Ÿ | provide                superior customer service; |
|--|--------|---------------------------------------------------|

|  | Ÿ | respond                effectively to competitive and technological developments;                and |
|--|--------|------------------------------------------------------------------------------------------------------|

|  | Ÿ | attract                and retain qualified personnel. |
|--|--------|--------------------------------------------------------|

***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.***

|  | Ÿ | Deliver                  to the customer, and obtain a written receipt for, a disclosure                  document; |
|--|--------|---------------------------------------------------------------------------------------------------------------------|
|   | Ÿ | Disclose                  certain price information about the                  stock; |
|--------|--------|---------------------------------------------------------------------------------------|
|   | Ÿ | Disclose                  the amount of compensation received by the broker-dealer or any                  associated                  person of the broker-dealer;  |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | Ÿ | Send                  monthly statements to customers with market and price information                  about                  the penny stock; and |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|

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

***NASD      sales practice requirements may also limit a stockholder's ability to buy and      sell our stock, if and when we are quoted on the OTC Bulletin      Board.***

**ITEM      3. CONTROLS AND PROCEDURES**

**PART      II—OTHER INFORMATION**

| **Item                1.** |   | **Legal                  Proceedings** |
|----------------------------|--------|----------------------------------------|

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| **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** |
|------------------|--------------|

|        |   |                                                                                                                |   |              |   | **Incorporated                by reference** |   |
|-------------|--------|---------------------------------------------------------------------------------------------------------------------|--------|-------------------|--------|----------------------------------------------|--------|
| **Exhibit** |   | **Exhibit Description**                                                                                        |   | **Filedherewith** |   | **Form**                                     |   | **Periodending** |   | **Exhibit** |   | **Filing                date** |   |
| 3.1(i)      |   | Articles                of Incorporation                                                                            |   |              |   | SB-2                                         |   |   |   | 3.1(i) |   | 02/13/07 |   |
| 3.1(ii)     |   | Bylaws                of Legends Business Group, Inc.                                                               |   |              |   | SB-2                                         |   |   |   | 3.1(ii) |   | 02/13/07 |   |
| 10.1        |   | Contract                with ILD Telecommunications, Inc.                                                           |   | X                 |   |                                         |   |   |   |   |   |   |   |
| 31          |   | Certification                  of Larry Powalisz pursuant to Section 302 of the Sarbanes-Oxley                  Act |   | X                 |   |                                         |   |   |   |   |   |   |   |
| 32          |   | Certification                  of Larry Powalisz pursuant to Section 906 of the Sarbanes-Oxley                  Act |   | X                 |   |                                         |   |   |   |   |   |   |   |

**SIGNATURES**

| By:    | /s/              Larry Powalisz           |   |
|--------|------------------------------------------------|--------|
|   | Larry              Powalisz, President and CEO |   |
|   | Legends              Business Group, Inc.      |   |

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