UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      WASHINGTON, D.C. 20549
                __________________________________

                          FORM 10-QSB/A
                         Amendment No. 1

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

      For Quarterly period Ended: September 30, 2005; or

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

        For the transition period _________ to __________

                 Commission File Number: 0-22057
                _________________________________


           M POWER ENTERTAINMENT, INC. AND SUBSIDIARIES
                (FKA GK INTELLIGENT SYSTEMS, INC.)
     _______________________________________________________
      (Exact name of registrant as specified in its charter)


           Delaware                             76-0513297
    ______________________________           _________________
   (State or other Jurisdiction of           (I.R.S. Employer
    Incorporation or Organization)            Identification No.)

             2602 Yorktown Place, Houston Texas 77056
        __________________________________________________
       (Address of principal executive offices) (Zip Code)

                          (646)437-3614
        __________________________________________________
       (Registrant's telephone number, including area code)

Indicate by check mark whether the registrant: (1) has filed all Reports
required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that a
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes [X]  No [ ]

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

The number of shares outstanding of the registrant's common stock, $0.001 par
value, as of December 9, 2005, was 29,030,767.

Transitional Small Business Disclosure Format. Yes [ ]  No [X]


<PAGE>

           M POWER ENTERTAINMENT, INC. AND SUBSIDIARIES
                (FKA GK INTELLIGENT SYSTEMS, INC.)

                      Report on Form 10-QSB

             For the Quarter Ended September 30, 2005

                              INDEX

                                                                      Page

Part I.  Financial Information

         Item 1.  Financial Statements (unaudited)...................   3
                  Condensed Consolidated Balance Sheets..............   3
                  Condensed Consolidated Statements of Operations....   4
                  Condensed Consolidated Statements of Cash Flows....   5
                  Notes to the Condensed Consolidated Financial
                   Statements........................................   6

         Item 2.  Management's Discussion and Analysis
                  or Plan of Operation ..............................   9

         Item 3.  Controls and Procedures ...........................  10

Part II. Other Information

         Item 1.  Legal Proceedings .................................  11

         Item 2.  Changes in Securities .............................  12

         Item 3.  Defaults Upon Senior Securities ...................  13

         Item 4.  Submission of Matters to a Vote of
                  Security Holders ..................................  13

         Item 5.  Other Information .................................  13

         Item 6.  Exhibits ..........................................  13



                                2

<PAGE>


     PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.


                   M POWER ENTERTAINMENT, INC.
             (Formerly GK Intelligent Systems, Inc.)
                   Consolidated Balance Sheets
                           (Unaudited)

                       ASSETS

                                                  September 30, December 31,
                                                       2005         2004
                                                  ------------- -------------
                                                    (Restated)

CURRENT ASSETS
  Cash                                            $     41,332  $     54,096
  Accounts receivable                                        -       183,104
  Other current assets                                   4,000         3,473
                                                  ------------- -------------
     Total Current Assets                               45,332       240,673
                                                  ------------- -------------
FIXED ASSETS, NET                                       10,026         9,964
                                                  ------------- -------------
OTHER ASSETS
  Goodwill                                                   -       136,839
                                                  ------------- -------------
     Total Other Assets                                      -       136,839
                                                  ------------- -------------
     TOTAL ASSETS                                 $     55,358  $    387,476
                                                  ============= =============

         LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES
  Accounts payable                                $    138,157  $    257,548
  Accounts payable - related parties                         -         3,697
  Accrued expenses                                     847,525       777,634
  Accrued expenses - related parties                    95,929        65,681
  Notes payable                                        656,135       164,000
  Notes payable - related parties                      204,986       232,421
                                                  ------------- -------------
     Total Current Liabilities                       1,942,732     1,500,981
                                                  ------------- -------------
     TOTAL LIABILITIES                               1,942,732     1,500,981
                                                  ------------- -------------
COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS' DEFICIT
  Common stock: $0.001 par value, 275,000,000
    shares authorized, 33,020,688 and 1,112,731
    shares issued and outstanding, respectively         33,021         1,113
  Additional paid-in capital                        59,574,553    46,811,939
  Stock subscriptions receivable                      (500,000)     (500,000)
  Accumulated deficit                              (60,994,948)  (47,426,557)
                                                  ------------- -------------
     Total Stockholders' Deficit                    (1,887,374)   (1,113,505)
                                                  ------------- -------------
     TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT  $     55,358  $    387,476
                                                  ============= =============

                                3


<PAGE>
<TABLE>
<CAPTION>


                       M POWER ENTERTAINMENT, INC.
                 (Formerly GK Intelligent Systems, Inc.)
                  Consolidated Statements of Operations
                               (Unaudited)

                                    For the Three Months Ended   For the Nine Months Ended
                                          September 30,                 September 30,
                                        2005          2004           2005         2004
                                   ------------- -------------- -------------- -------------
                                    (Restated)                    (Restated)

                                <c>           <c>            <c>            <c>
OPERATING EXPENSES
  Depreciation and amortization    $        670  $         123  $       1,594  $        387
  Consulting fee                      3,300,275        468,745     13,116,429     1,321,635
  General and administrative             91,704          4,119        239,782        30,475
                                   ------------- -------------- -------------- -------------
     Total Expenses                   3,392,649        532,987     13,357,805     1,839,698
                                   ------------- -------------- -------------- -------------
LOSS FROM OPERATIONS                 (3,392,649)      (532,987)   (13,357,805)   (1,839,698)
                                   ------------- -------------- -------------- -------------
OTHER INCOME (EXPENSE)
  Gain on extinguishment of debt              -              -              -       871,090
  Gain on release of debt                     -         (4,177)             -       (26,298)
  Interest expense                      (28,651)       (17,148)       (73,747)      (68,055)
                                   ------------- -------------- -------------- -------------
    Total Other Income (Expense)        (28,651)       (21,325)       (73,747)      776,737
                                   ------------- -------------- -------------- -------------
LOSS FROM CONTINUING OPERATIONS      (3,421,300)      (554,312)   (13,431,552)   (1,062,961)

INCOME (LOSS) FROM DISCONTINUED
 OPERATIONS                            (136,839)        36,316       (136,839)       36,316
                                   ------------- -------------- -------------- -------------
NET LOSS                           $ (3,558,139) $    (517,996) $  (13,568,391)$ (1,026,645)
                                   ============= ============== ============== =============
BASIC AND DILUTED LOSS PER SHARE
  Basic and diluted loss from
  continuing operations            $      (0.13) $       (0.10) $       (0.63) $      (0.34)

  Basic and diluted loss from
  discontinued operations                 (0.01)         (0.01)         (0.00)        (0.01)
                                   ------------- -------------- -------------- -------------
  Total Basic and Diluted
  Loss Per Share                   $      (0.14) $       (0.11) $       (0.63) $      (0.35)
                                   ============= ============== ============== =============
WEIGHTED AVERAGE NUMBER
  OF SHARES OUTSTANDING              25,502,084      5,284,733     21,400,510     3,159,410
                                   ============= ============== ============== =============


                                    4
</TABLE>
<PAGE>
<TABLE>
<CAPTION>



                       M POWER ENTERTAINMENT, INC.
                 (Formerly GK Intelligent Systems, Inc.)
                  Consolidated Statements of Cash Flows
                               (Unaudited)

                                                          For the Nine Months Ended
                                                                 September 30,
                                                              2005         2004
                                                          ------------- -------------
                                                            (Restated)
<S>                                                       <C>           <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                                $(13,568,391) $ (1,026,645)
  Adjustments to reconcile net loss to net cash used
   by operating activities:
     Issuance of common stock, stock options, and
       warrants for services                                12,794,512       845,447
     Depreciation and amortization                               1,594           729
     Gain on release of debt                                         -      (871,090)
     Loss on extinguishment of debt                                  -        26,298
     Amortization of unearned compensation                           -       476,235
     Impairment of goodwill                                    136,839             -
     Change in assets and liabilities from
       discontinued operations                                       -       101,086
     Changes in:
       Accounts receivable                                     183,104        (8,360)
       Other current assets                                       (527)            -
       Accounts payable and accrued expenses                   (49,500)       30,695
       Accounts payable and accrued expenses
         - related party                                        26,551      (188,716)
                                                          ------------- -------------
     Net Cash Used by Operating Activities                    (475,818)     (614,321)
                                                          ------------- -------------
CASH FLOWS FROM INVESTING ACTIVITIES
  Purchase of fixed assets                                      (3,746)       (9,581)
  Proceeds from the sale of fixed assets                         2,090             -
                                                          ------------- -------------
     Net Cash Used In Investing Activities                      (1,646)       (9,581)
                                                          ------------- -------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds from notes payable                                  492,135        40,000
  Proceeds from notes payable - related party                        -       154,614
  Payments on notes payable - related party                    (27,435)            -
  Common stock issued for cash                                       -       514,998
  Proceeds from stock subscriptions receivable                       -        10,000
  Purchase of cash in acquisitions                                   -       105,085
                                                          ------------- -------------
     Net Cash Provided by Financing Activities                 464,700       824,697
                                                          ------------- -------------
NET (DECREASE) INCREASE IN CASH                                (12,764)      200,795

CASH AT BEGINNING OF PERIOD                                     54,096            97
                                                          ------------- -------------
CASH AT END OF PERIOD                                     $     41,332  $    200,892
                                                          ============= =============
SUPPLEMENTAL SCHEDULE OF CASH FLOW ACTIVITIES:
Cash Paid For:
  Income taxes                                            $          -  $          -
  Interest                                                $          -  $          -

Schedule of Non-Cash Investing and Financing Activities:
  Common stock issued for debt                            $          -  $    271,145


                                    5



</TABLE>
<PAGE>

                    M POWER ENTERTAINMENT, INC.
              (Formerly GK Intelligent Systems, Inc.)
          Notes to the Consolidated Financial Statements

NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION

The accompanying unaudited interim financial statements of M Power
Entertainment, Inc., have been prepared in accordance with accounting
principles generally accepted in the United States of America and the rules of
the Securities and Exchange Commission, and should be read in conjunction with
the audited financial statements and notes thereto contained in M Power's
Annual Report filed with the SEC on Form 10-KSB.  In the opinion of
management, all adjustments, consisting of normal recurring adjustments,
necessary for a fair presentation of financial position and the results of
operations for the interim periods presented have been reflected herein.  The
results of operations for interim periods are not necessarily indicative of
the results to be expected for the full year.  Notes to the financial
statements which would substantially duplicate the disclosure contained in the
audited financial statements for fiscal 2005 as reported in the Form 10-KSB
have been omitted.

NOTE 2 - RESTATEMENT

Shares of M Power's common stock originally issued and treated as the
acquisition of a subsidiary (M Power Futures, Inc.) combined with the
impairment of goodwill associated with the valuation of intellectual property
acquired in the acquisition have been reclassified and treated as stock for
services in these financial statements.

Our financial statements for the three and nine month periods ended September
30, 2005 have been restated to effect the changes described above.  The impact
of the adjustments related to the re-characterization  of the common shares
issued for M Power Futures, Inc.as of and for the three and nine month periods
ended September 30, 2005 is reflected in the following schedule

                                                 Three Months Ended
                                                 September 30, 2005
                                     ----------------------------------------
                                     As
                                     Previously
                                     Reported      Adjustment    As Restated
                                     ------------- ------------- -------------
Operating expenses                   $ 13,672,119  $(10,279,470) $  3,392,649
                                     ------------- ------------- -------------
Loss from operations                  (13,672,119)   10,279,470   (3,392,649)

Non operating income (expense)
Interest expense                          (22,993)       (5,658)     (28,651)
                                     ------------- ------------- -------------
Net loss before discontinued
 operations                           (13,695,112)   10,273,812   (3,421,300)

Loss from discontinued operations               -      (136,839)    (136,839)
                                     ------------- ------------- -------------
Net loss attributable
 to common shareholders              $(13,695,112) $ 10,136,973  $(3,558,139)
                                     ============= ==========================

Basic and diluted income (loss) per share:
Basic loss per share from
 continuing operations               $      (0.51) $       0.38  $     (0.13)
Basic loss per share from
 discontinued operations                    (0.00)        (0.01)       (0.01)
                                     ------------- ------------- ------------
Basic and diluted net loss per share $      (0.51) $       0.37  $     (0.14)
                                     ============= ============= ============
Shares outstanding                     27,079,007   (1,576,923)   25,502,084
                                     ============= ============= ============
Diluted shares outstanding             27,079,007   (1,576,923)   25,502,084
                                     ============= ============= ============


                                 6

<PAGE>


                                                 Nine Months Ended
                                                 September 30, 2005
                                     ----------------------------------------
                                     As
                                     Previously
                                     Reported      Adjustment    As Restated
                                     ------------- ------------- -------------
Operating expenses                   $ 15,072,381  $ (1,714,576) $ 13,357,805
                                     ------------- ------------- -------------

Loss from operations                  (15,072,381)    1,714,576  (13,357,805)

Non operating income (expense)
Interest expense                          (56,774)      (16,973)     (73,747)
                                     ------------- ------------- ------------
Net loss before discontinued
 operations                           (15,126,155)    1,694,603  (13,431,552)

Discontinued operations                   (37,949)      (98,890)    (136,839)
                                     ------------- ------------- ------------
Net loss attributable
 to common shareholders              $(15,167,104) $  1,598,713 $(13,568,391)
                                     ============= ==========================
Basic and diluted income (loss) per share:
Basic loss per share from
 continuing operations               $      (1.26) $       0.63  $     (0.63)
Basic loss per share from
 discontinued operations                    (0.00) $       0.00        (0.00)
                                     ------------- ------------- ------------
Basic and diluted net loss per share $      (1.26) $       0.63  $     (0.63)
                                     ============= ============= ============
Shares outstanding                     12,006,149     9,394,361   21,400,510
                                     ============= ============= ============
Diluted shares outstanding             12,006,149     9,394,361   21,400,510
                                     ============= ============= ============


Balance Sheet Impact

In addition to the effects on our consolidated statement of operations
discussed above, the restatement impacted our consolidated balance sheet as of
September 30, 2005. The following table sets forth the effects of the
restatement adjustments on our consolidated balance sheet as of September 30,
2005:

                                                       As of
                                                 September 30, 2005
                                     ----------------------------------------
                                     As
                                     Previously
                                     Reported      Adjustment    As Restated
                                     ------------- ------------- -------------
Assets:
Current assets                       $     51,332  $     (6,000) $     45,332
Property, plant, and equipment             10,026             -        10,026
Other Assets - Investments & goodwill           -             -             -
                                     ------------- ------------- -------------
Total                                $     61,358  $     (6,000) $     55,358
                                     ============= ============= =============

Liabilities and shareholders deficit:
Current liabilities                  $  1,961,868  $    (19,136) $  1,942,732
Stockholders' equity (deficit)         (1,900,510)       13,136    (1,887,374)
                                     ------------- ------------- -------------
Total                                $     61,358  $     (6,000) $     55,358
                                     ============= ============= =============


NOTE 3 - COMMON STOCK ACTIVITY

During the three months ended March 31, 2005, M Power issued 191,871 post-
split common shares to various parties for services rendered at current market
values ranging from  $0.01 to $0.02 per share.

During the six months ended June 30, 2005, M Power issued 15,036,045
post-split shares of its previously unissued common stock to various parties
as consideration for services rendered at prices ranging from $0.96 to $0.32
per share (post-split) per share.

In May 2005, M Power acquired M Power Futures, Inc. as a wholly owned
subsidiary in exchange for 14,000,000 shares of M Power common stock valued at
$8,400,000. M Power Futures' sole assets consist of intellectual property
acquired in an assignment from a control person, Gary Kimmons. Accordingly,
this payment is shown as compensation expense during 2005. M Power Futures,
Inc. is dormant at December 31, 2005.

During the nine months ended September 30, 2005, M Power issued 16,561,958
post-split shares various parties as consideration for services rendered at
prices ranging from $0.07 to $0.66 per share (post-split.  In addition, M
Power cancelled 40,126 shares pertaining to services provided by Sunil
Nariani, the president of Stellar Software, Inc. to cancel this acquisition
transaction as more fully described in Note 4   Significant Events.

On November 21, 2005, we issued 8,888,888 shares of our restricted common
stock to Steven Reuther in consideration for the attempted acquisition of his
shares of Tropical Printing LLC. The issuance was valued at $.045 per share or
$400,000.

Our shares were issued in reliance on the exemption from registration provided
by Section 4(2) of the Securities Act of 1933. No commissions were paid for
the issuance of such shares. The above issuance of shares of our common stock
qualified for exemption under Section 4(2) of the Securities Act of 1933 since
the issuance of such shares by us did not involve a public offering. These
restrictions ensure that these shares would not be immediately redistributed
into the market and therefore not be part of a "public offering." Based on an
analysis of the above factors, we have met the requirements to qualify for
exemption under Section 4(2) of the Securities Act of 1933 for the above
transaction.

                                 7

<PAGE>


Also, on November 21, 2005, we issued 1,111,111 shares of our restricted
common stock to Samuel Mauro in consideration for the acquisition of his
shares of Tropical Printing LLC. The issuance was valued at $.045 per share or
$50,000. Our shares were issued in reliance on the exemption from registration
provided by Section 4(2) of the Securities Act of 1933. No commissions were
paid for the issuance of such shares. The above issuance of shares of our
common stock qualified for exemption under Section 4(2) of the Securities Act
of 1933 since the issuance of such shares by us did not involve a public
offering. These restrictions ensure that these shares would not be immediately
redistributed into the market and therefore not be part of a "public
offering." Based on an analysis of the above factors, we have met the
requirements to qualify for exemption under Section 4(2) of the Securities Act
of 1933 for the above transaction.


NOTE 4 - SIGNIFICANT EVENTS

On February 7, 2005, M Power authorized 100,000 shares of Series B Convertible
Preferred  Stock, $0.001 par and convertible into common stock at a rate of
3.15 post-split common shares for one preferred share after May 1, 2005.  The
preferred shares carry no liquidation preference and no dividend rate.  The
Preferred Stock was authorized specifically for acquisitions of subsidiaries.

In January 2005, M Power attempted to acquire Corazong Music Management B.V.,
a Dutch corporation for 100 shares of Series B convertible preferred stock
valued at $1,260,000 plus a debt funding agreement. Corazong is a music
recording and production entity that manages a catalog of music recordings.
The acquisition of Corazong was never completed and negotiations were
terminated.

In March 2005, M Power attempted to acquire R.S. Entertainment, Inc. ("RSE")
for stock to be valued at $1,020,000 plus a debt funding agreement. RSE is a
Utah Corporation which provides theatrical film distribution services and
strategic market development.  The acquisition of RSE was never completed and
negotiations were terminated.

On April 7, 2005, M Power authorized 1,000,000 shares of class of Series C
Convertible Preferred Stock, $0.01 par value, and convertible into common
stock at a rate of four post-split Common Shares for one Series C Preferred
Share.  The Series C Preferred Shares carry no liquidation preference, and no
dividend rate.  The Series C preferred Shares were authorized specifically to
acquire White Canyon, Inc. and Channel Access, inc. as discussed below.

On April 7, 2005, we agreed to acquire White Canyon, Inc. and Channel Access,
Inc. for 1,000,000 shares of restricted Series C convertible preferred stock,
each share of which could have been converted into four shares of post-split
restricted common stock, or redeemed by us at $4.00 per share.  The shares
were issued, but other closing conditions were not satisfied and the attempt
was terminated and the shares canceled.


Rescission of Agreement with Stellar Software
---------------------------------------------

In July 2005, M Power's wholly-owned subsidiary, Stellar Software Network,
elected to rescind its Acquisition Agreement with M Power.  The common
shares issued by M Power to the owners of Stellar Software were returned
to M Power and cancelled.  The results of Stellar's operations for the nine
months ended September 30, 2005 are included in these financial statements as
discontinued operations.  The goodwill originally recorded in relation to the
acquisition of Stellar was fully impaired at September 30, 2005.

Legal Proceedings
-----------------

During the third quarter of 2005, a lawsuit was filed by Julie Maranto, the
former owner of Ascendant TSG, Inc. ("TSG") against M Power, based on an
alleged breach of contract.  Damages have not been specified in the claim.
M Power filed a Counterclaim for Rescission to unwind the acquisition of
TSG based of material misrepresentation of material facts and fraud.  M Power
anticipates a favorable outcome from these proceedings, and no additional
liabilities have been accrued relating this lawsuit.  The business operations
of the TSG subsidiary are considered to have been discontinued as of June 30,
2005.

                                 8



<PAGE>


Item 2.    Management's Discussion and Analysis of Financial Condition and
           Results of Operations.

The following discussion and analysis compares our results of operations for
the three and nine months ended September 30, 2005 to the same period in 2004.
This discussion and analysis should be read in conjunction with our
consolidated financial statements and related notes thereto included elsewhere
in this report and our Form 10-KSB for the year ended December 31, 2004.

CAUTIONARY STATEMENT CONCERNING FORWARD-LOOKING STATEMENTS

This Report on Form 10-QSB contains forward-looking statements, including,
without limitation, statements concerning possible or assumed future results
of operations and those preceded by, followed by or that include the words
"believes," "could," "expects," "intends" "anticipates," or similar
expressions. Our actual results could differ materially from these anticipated
in the forward-looking statements for many reasons including the risks
described in our 10-KSB for the period ended December 31, 2004 and elsewhere
in this report. Although we believe the expectations reflected in the
forward-looking statements are reasonable, they relate only to events as of
the date on which the statements are made, and our future results, levels of
activity, performance or achievements may not meet these expectations. We do
not intend to update any of the forward-looking statements after the date of
this document to conform these statements to actual results or to changes in
our expectations, except as required by law.

RESULTS OF OPERATIONS

THREE MONTHS ENDED SEPTEMBER 30, 2005 AS COMPARED TO THE THREE MONTHS ENDED
SEPTEMBER 30, 2004

We had no revenues three months ended September 30, 2005 or 2004. The Company
earned and reported revenues during the third quarter of 2004.

We had operating expenses of $3,392,649 for the three months September 30,
2005 compared to $532,987 for the comparative period of 2004. The primary
reason for this increase was that the Company incurred consulting fees
totaling $2,257,225 during the quarter, resulting from various issuances of
common stock to consultants for services rendered as well as attempted
acquisition and financing efforts.

Our net loss was $3,558,139 during the three months ended September 30, 2005
compared to a loss of $517,996 incurred in the comparable period of 2004. Our
increased net loss was the primarily the result of our attempted efforts to
acquire operating companies and the related cost of the consultants we hired
to attempt these acquisitions.

NINE MONTHS ENDED SEPTEMBER 30, 2005 AS COMPARED TO THE NINE MONTHS ENDED
SEPTEMBER 30, 2004

We had no revenues for the nine months ended September 30, 2005 or 2004.


                                 9

<PAGE>


We had operating expenses of $13,357,805 for the nine months ended September
30, 2005 compared to $1,839,698 for the comparative period of 2004. The
company incurred consulting fees totaling $12,073,379 during the nine months
ended September 30, 2005, as compared to $1,321,635 incurred in the comparable
period of 2004 as a result of the various issuances of common stock to
consultants.

Our net loss was $13,568,391 during the nine months ended September 30, 2005
compared to a loss of $1,026,645 incurred in the comparable period of 2004.
Our increased net loss was the primarily the result of consulting expenses.

LIQUIDITY

During the nine months ended September 30, 2005, we used cash in our operating
activities of $475,818 compared to using $614,321 in the comparative period of
the prior year. This change resulted primarily from cash operating expenses.
We had cash on hand of $41,332 as of September 30, 2005 compared to $200,892
cash as of September 30, 2004.  Our most significant cash inflows during the
period resulted from the receipt of $492,135 in the form of loans from both
related and unrelated parties.

We anticipate that we will need to raise approximately $1,000,000 in cash in
the next twelve months to cover general and administrative expenses and other
anticipated cash needs.  We are seeking to raise such needed funds through the
sale of our shares of stock or through issuing debt.  We may not be able to
raise the necessary funds on terms acceptable to us, or at all.

Item 3. Controls and Procedures.

(a)  Evaluation of Disclosure Controls and Procedures.  The Company's Chief
Executive Officer, Gary F. Kimmons, and Chief Financial Officer, Gary F.
Kimmons, have reviewed the Company's disclosure controls and procedures as of
the end of the period covered by this report.  Based upon the foregoing, our
Chief Executive Officer concluded that, as of December 31, 2005, our
disclosure controls and procedures were not effective to ensure that the
information required to be disclosed in the Company's Exchange Act reports was
recorded, processed, summarized and reported on a timely basis.

In connection with the completion of its audit of, and the issuance of its
report on the financial statements of M Power for the year ended December 31,
2005, Malone & Bailey, PC identified deficiencies in our internal controls
related to the failure to record the value of common stock issued for
services, the failure to properly record its failed acquisitions and
disclosure controls relating to such transactions during the interim periods
of 2005.  The adjustments to these accounts and the footnote disclosure
deficiencies were detected in the audit process and have been appropriately
recorded and disclosed in this Form 10-KSB.  We are in the process of
improving our internal controls by training our new bookkeeper in an effort to
remediate these deficiencies.  Additional effort is needed to fully remedy
these deficiencies and we are continuing our efforts to improve and strengthen
our control processes and procedures.  Our management and directors will
continue to work with our auditors and other outside advisors to ensure that
our controls and procedures are adequate and effective.

                                10

<PAGE>


(b)  Changes in Internal Controls Over Financial Reporting.   There have been
no significant changes in internal controls over financial reporting that
occurred during the fiscal period covered by this report that have materially
affected, or are reasonably likely to materially affect, the registrant's
internal control over financial reporting.


                   PART II - OTHER INFORMATION.

Item 1. Legal Proceedings.

Texas Workforce Commission.  On February 10, 2000, the Texas Workforce
Commission placed an administrative lien on us in the amount of $109,024 in
connection with a claim for unpaid compensation by our former employees.

Awalt Group, Inc.  Awalt Group, Inc. commenced litigation against us in
January 2004 in the United States District Court, Southern District of Texas,
Houston Division (Cause No. H-03-5832).  This case relates to advertising and
promotional services rendered prior to July, 1999.  The Plaintiff is
requesting $77,189 for actual amounts invoiced and $10,000 in attorney's fees.
Per their invoices, these are for services rendered from May 26, 1998 through
June 15, 1999.  We filed an answer and are defending the lawsuit under Section
16.004 of the Texas Civil Practice and Remedies Code, i.e., we believe that
the statute of limitations has tolled the claim.  The case was dismissed by
the Federal court in 2005 for lack of diversity, but the plaintiffs re-filed
in state court alleging a sworn account in the amount of $78,294 plus costs,
interest and attorney fees. We have filed an Answer asserting our statute of
limitations defense.  On August 10, 2005 we filed a Motion for Summary
Judgment based on the limitations defense and set it for hearing to be held on
September 2, 2005.

11500 Northwest, L.P.  11500 Northwest, L.P. commenced litigation against us
on October 31, 2003 in the 11th Judicial District Court for Harris County,
Texas (Cause No. 2003-60705).  This case relates to a breach of a lease
agreement allegedly entered into on or about March 5, 1999 for certain office
space we never occupied.  Plaintiff is requesting past due rents of an
unspecified amount, broker's commission of $21,806, tenant improvements of
$51,439, attorney's fees, costs, and prejudgment interest.  We defended the
lawsuit, denied breach of the alleged lease agreement and further defended the
claim for past due rents under Section 16.004 of the Texas Civil Practice &
Remedies Code, i.e. we believe that the statute of limitations has tolled some
or all of the claims.  The case was tried on May 12, 2005. Post-trial briefs
have been submitted to the Court and a ruling is pending.

Marathon Oil Company.  A default judgment was taken against us in favor of
Marathon Oil Company on August 31, 1999 in the amount of $326,943 representing
past and future rentals under a lease agreement, together with $7,500 in
attorney's fees and post judgment interest at 10% per annum until paid.
Credit towards the judgment was ordered for sale of personal property by the
Sheriff or Constable.  We believe the personal property sold for approximately
$28,000.  To the extent that the property was leased during the unexpired
term, it is possible that there would be a mitigation of the damages claim in
our favor.  We believe that some or all of the space was subsequently rented
approximately 90 days later.  The remaining $306,443 has been accrued in our
financial statements under the heading "accrued expenses."

                                11

<PAGE>


A lawsuit was filed by Julie Maranto, the former owner of Texas Source Group,
Inc. ("TSG") against us, Texas Source Group, Inc. and Gary Kimmons as CEO. The
cause of action from the pleadings appears to be breach of contract relating
to her employment agreement against TSG, breach of contract, statutory fraud,
breach of fiduciary duty, common law fraud and negligent misrepresentation
against GKI. Damages have not been specified. We filed a Counterclaim for
Rescission to unwind the transaction entered into effective August 19, 2004
based of material misrepresentation of material facts and fraud. Based on
preliminary discovery, we believe that a favorable outcome of this case for
GKI, now M Power, will be reached.

We are not aware of other claims or assessments, other than as described
above, which may have a material adverse impact on our financial position or
results of operations.

Item 2. Changes in Securities.

Recent Sales of Unregistered Securities
---------------------------------------

In July of 2005, we issued 6,080,625 post-split shares of our common stock to
various consultants for consulting services rendered to the Company.  The
securities were registered under Regulation S-8.  The party to whom the shares
were issued received information concerning the Company.  No underwriters were
involved in the transactions and no commissions were paid.

In August of 2005, we issued 5,233,000 post-split shares of our common stock
to various consultants for consulting services rendered to the Company.  The
securities were registered under Regulation S-8.  The party to whom the shares
were issued received information concerning the Company.  No underwriters were
involved in the transactions and no commissions were paid.

In September of 2005, we issued 5,248,333 post-split shares of our common
stock to various consultants for consulting services rendered to the Company.
The securities were registered under Regulation S-8.  The party to whom the
shares were issued received information concerning the Company.  No
underwriters were involved in the transactions and no commissions were paid.

On November 21, 2005, we issued 8,888,888 shares of our restricted common
stock to Steven Reuther in consideration for the attempted acquisition of his
shares of Tropical Printing LLC. The issuance was valued at $.045 per share or
$400,000.

Also, on November 21, 2005, we issued 1,111,111 shares of our restricted
common stock to Samuel Mauro in consideration for the acquisition of his
shares of Tropical Printing LLC. The issuance was valued at $.045 per share or
$50,000. Our shares were issued in reliance on the exemption from registration
provided by Section 4(2) of the Securities Act of 1933. No commissions were
paid for the issuance of such shares. The above issuance of shares of our
common stock qualified for exemption under Section 4(2) of the Securities Act
of 1933 since the issuance of such shares by us did not involve a public
offering. These restrictions ensure that these shares would not be immediately
redistributed into the market and therefore not be part of a "public
offering." Based on an analysis of the above factors, we have met the
requirements to qualify for exemption under Section 4(2) of the Securities Act
of 1933 for the above transaction.

                                12

<PAGE>


Item 3.  Defaults Upon Senior Securities.

None.

Item 4.  Submission of Matters to a Vote of Security Holders.

In March 2005, the Company submitted to its shareholders a proposal to split
its common shares on a one share for two hundred shares basis. The reverse
split was approved by a majority of the Company's shareholders and effectuated
in May of 2005.  In addition, the Company's shareholders approved an official
change of the Company's corporate name from GK Intelligent Systems, Inc. to M
Power Entertainment, Inc.

Item 5.  Other Information.

None

Item 6.  Exhibits

(a) List of Exhibits attached or incorporated by referenced pursuant to Item
601 of Regulation S-B.

Exhibit    Description
---------------------------------------------------------------------------

2.1  Corporate Reorganization Agreement between the Company and Julie Maranto,
     dated August 13, 2004 (included as Exhibit 2.1 to the Form 8-K filed
     August 19, 2004, and incorporated herein by reference).

3.1  Amended and Restated Certificate of Incorporation, dated August 11, 1995
    (included as Exhibit 3.(i) to the Form 10-SB12G filed January 24, 1997,
     and incorporated herein by reference).

3.2  Amended and Restated Bylaws, dated August 11, 1995 (included as Exhibit
     3.(ii) to the Form 10-SB12G filed January 24, 1997, and incorporated
     herein by reference).

3.3  Certificate of Amendment to the Certificate of Incorporation (included as
     Exhibit 3.3 to the Form 10-KSB filed September 14, 1998, and incorporated
     herein by reference).

3.4  Certificate of Amendment to the Certificate of Incorporation (included as
     Exhibit 3.(i) to the Form 10-QSB filed May 5, 2003, and incorporated
     herein by reference).

3.5  Certificate of Amendment to the Certificate of Incorporation (included as
     exhibit 3.1 to the Current Report of Form 8-K on May 19, 2005, and
     incorporated herein by reference).

4.1  Registration Rights Agreement between the Company and Benchmark
     Consulting Inc., dated May 30, 2003 (included as Exhibit 10.37 to the
     Form 10-QSB filed August 18, 2003, and incorporated herein by reference).


                                13
<PAGE>

4.2  Warrant Agreement between the Company and Benchmark Consulting Inc.,
     dated May 30, 2003 (included as Exhibit 10.38 to the Form 10-QSB filed
     August 18, 2003, and incorporated herein by reference).

4.3  Registration Rights Agreement between the Company and Dutchess Private
     Equities Fund, II, L.P., dated June 23, 2004 (included as Exhibit 10.70
     to the Form 8-K filed June 29, 2004, and incorporated herein by
     reference).

4.4  Warrant Agreement between the Company and Rubenstein Investor Relations,
     Inc., dated September 16, 2004 (included as Exhibit 4.1 to the Form
     10-QSB filed November 22, 2004, and incorporated herein by reference).

4.5  Amended and Restated Certificate of Designation for Series B Convertible
     Preferred Stock, dated March 2, 2005 (included as Exhibit 4.1 to the Form
     8-K filed March 10, 2005, and incorporated herein by reference).

4.6  Certificate of Designation for Series C Convertible Preferred Stock,
     dated April 1, 2005 (included as Exhibit 4.1 to the Form 8-K filed April
     13, 2005, and incorporated herein by reference).

10.1  Consulting Agreement between the Company and Berkshire Capital
      Management Co., Inc., dated April 24, 2001 (included as Exhibit 10.11 to
      the Form 8-K filed November 6, 2002, and incorporated herein by
      reference).

10.2  Consulting and Finder's Fee Agreement between the Company and The Herman
      Group, L.P., dated May 29, 2001 (included as Exhibit 10.12 to the Form
      8-K filed November 6, 2002, and incorporated herein by reference).

10.3  Engagement Letter between the Company and Petty International
      Development Corp., dated April 5, 2001 (included as Exhibit 10.13 to the
      Form 8-K filed November 6, 2002, and incorporated herein by reference).

10.4  Consulting Agreement between the Company and Ron Sparkman, dated March
      7, 2001 (included as Exhibit 10.14 to the Form 8-K filed November 6,
      2002, and incorporated herein by reference).

10.5  Consulting Agreement between the Company and Rockne J. Horvath, dated
      March 6, 2002 (included as Exhibit 10.15 to the Form 8-K filed November
      6, 2002, and incorporated herein by reference).

10.6  Consulting Agreement between the Company and Stephen K. Carper, dated
      March 13, 2002 (included as Exhibit 10.16 to the Form 8-K filed November
      6, 2002, and incorporated herein by reference).

10.7  Consulting Agreement between the Company and Renee H. Ethridge, dated
      March 15, 2002 (included as Exhibit 10.17 to the Form 8-K filed November
      6, 2002, and incorporated herein by reference).

10.8  Consulting Agreement between the Company and Technical Objective, Inc.,
      dated March 18, 2002 (included as Exhibit 10.18 to the Form 8-K filed
      November 6, 2002, and incorporated herein by reference).

10.9  Debt Resolution Agreement between the Company and Gary F. Kimmons, dated
      March 20, 2002 (included as Exhibit 10.19 to the Form 8-K filed November
      6, 2002, and incorporated herein by reference).

                                14
<PAGE>


10.10  Interim Compensation Agreement between the Company and Gary F. Kimmons,
       dated March 20, 2002 (included as Exhibit 10.20 to the Form 8-K filed
       November 6, 2002, and incorporated herein by reference).

10.11  Amended and Restated Consulting Agreement between the Company and Dick
       Meador, dated March 20, 2002 (included as Exhibit 10.21 to the Form 8-K
       filed November 6, 2002, and incorporated herein by reference).

10.12  Promissory Note between the Company and BDO Seidman LLP, dated June 2,
       2002 (included as Exhibit 10.22 to the Form 8-K filed November 6, 2002,
       and incorporated herein by reference).

10.13  Consulting Agreement between the Company and Alan S. Litvak, dated
       September 13, 2002 (included as Exhibit 10.23 to the Form 8-K filed
       November 6, 2002, and incorporated herein by reference).

10.14  Promissory Note from the Company to Gary Kimmons, dated September 26,
       2002 (included as Exhibit 10.24 to the Form 8-K filed November 6, 2002,
       and incorporated herein by reference).

10.15  Marketing Agreement between the Company and BTH2, dated June 1, 2002
      (included as Exhibit 10.25 to the Form 10-QSB filed May 5, 2003, and
       incorporated herein by reference).

10.16  Consulting Agreement between the Company and AfterPlay Entertainment
       Inc., dated November 12, 2002 (included as Exhibit 10.26 to the Form
       10-KSB filed May 5, 2003, and incorporated herein by reference).

10.17  Consulting Agreement between the Company and Suns Associates Group,
       dated November 13, 2002 (included as Exhibit 10.27 to the Form 10-KSB
       filed May 5, 2003, and incorporated herein by reference).

10.18  Non-Employee Director Agreement between the Company and Dick Meador,
       dated March 31, 2003 (included as Exhibit 10.28 to the Form 10-KSB
       filed May 5, 2003, and incorporated herein by reference).

10.19  Employment Agreement between the Company and Gary F. Kimmons, dated
       February 1, 2003 (included as Exhibit 10.29 to the Form 10-KSB filed
       May 5, 2003, and incorporated herein by reference).

10.20  2003 Stock Option Plan, dated February 1, 2003 (included as Exhibit 4.1
       to the Form S-8 filed May 12, 2003, and incorporated herein by
       reference).

10.21  Non-Employee Directors and Consultants Retainer Stock Plan for the Year
       2003, dated April 1, 2003 (included as Exhibit 4.2 to the Form S-8
       filed May 12, 2003, and incorporated herein by reference).

10.22  Settlement Agreement between the Company and Brewer & Pritchard, P.C.,
       dated April 28, 2003 (included as Exhibit 4.3 to the Form S-8 filed May
       12, 2003, and incorporated herein by reference).

10.23  Financial Public Relations Agreement between the Company and Strategic
       Resources, dated April 24, 2003 (included as Exhibit 10.32 to the Form
       10-QSB filed August 18, 2003, and incorporated herein by reference).



                                15
<PAGE>

10.24  Settlement Agreement between the Company and Brewer & Pritchard, P.C.,
       dated April 28, 2003 (included as Exhibit 10.33 to the Form 10-QSB
       filed August 18, 2003, and incorporated herein by reference).

10.25  Consulting Agreement between the Company and Sage Office Solutions,
       dated May 4, 2003 (included as Exhibit 10.34 to the Form 10-QSB filed
       August 18, 2003, and incorporated herein by reference).

10.26  Consulting Agreement between the Company and Donald Giebler, dated May
       14, 2003 (included as Exhibit 10.35 to the Form 10-QSB filed August 18,
       2003, and incorporated herein by reference).

10.27  Consulting Agreement between the Company and Benchmark Consulting Inc.,
       dated May 30, 2003 (included as Exhibit 10.36 to the Form 10-QSB filed
       August 18, 2003, and incorporated herein by reference).

10.28  Consulting Agreement between the Company and W. Andrew Stack, dated
       July 22, 2003 (included as Exhibit 10.39 to the Form 10-QSB filed
       August 18, 2003, and incorporated herein by reference).

10.29  Consulting Agreement between the Company and Gust C. Kepler, dated
       September 17, 2003 (included as Exhibit 4.1 to the Form S-8 filed
       September 19, 2003, and incorporated herein by reference).

10.30  Compensation Agreement between the Company and Wenthur & Chachas, LLP,
       dated September 17, 2003 (included as Exhibit 4.2 to the Form S-8 filed
       September 19, 2003, and incorporated herein by reference).

10.31  BMA Ventures, Inc. Agreement between the Company and BMA Ventures,
       Inc., dated November 11, 2003 (included as Exhibit 10.42 to the Form
       10-QSB filed November 17, 2003, and incorporated herein by reference).

10.32  Distribution Agreement between the Company and NPI Management Group,
       Inc., dated October 10, 2003 (included as Exhibit 99.1 to the Form
       10-QSB filed November 17, 2003, and incorporated herein by reference).

10.33  Consulting Services Agreement between the Company and Stanton, Walker &
       Company, dated November 5, 2003 (included as Exhibit 4.1 to the Form
       S-8 filed November 10, 2003, and incorporated herein by reference).

10.34  Consulting Services Agreement between the Company and Wenthur &
       Chachas, LLP, dated November 5, 2003 (included as Exhibit 4.2 to the
       Form S-8 filed November 10, 2003, and incorporated herein by
       reference).

10.35  2004 Stock Option Plan (included as Exhibit 4.1 to the Form S-8 filed
       April 5, 2004, and incorporated herein by reference).

10.36  Non-Employee Director Agreement between the Company and Dick Meador,
       dated December 24, 2003 (included as Exhibit 10.47 to the Form 10-KSB
       filed April 23, 2004, and incorporated herein by reference).

10.37  Promissory Note from the Company to Deanna Slater, dated December 31,
       2003 (included as Exhibit 10.48 to the Form 10-KSB filed April 23,
       2004, and incorporated herein by reference).

10.38  Promissory Note from the Company to Joel Pickell, dated December 31,
       2003 (included as Exhibit 10.49 to the Form 10-KSB filed April 23,
       2004, and incorporated herein by reference).

                                16
<PAGE>


10.39  Referral Fee Agreement between the Company and Michael Aczon, dated
       January 19, 2004 (included as Exhibit 10.50 to the Form 10-KSB filed
       April 23, 2004, and incorporated herein by reference).

10.40  Notice of Default and Termination Letter from the Company to NPI
       Management Group, Inc., dated February 5, 2004 (included as Exhibit
       10.51 to the Form 10-KSB filed April 23, 2004, and incorporated herein
       by reference).

10.41  Consulting Agreement between the Company and Z.A. Consulting, LLC,
       dated February 27, 2004 (included as Exhibit 10.52 to the Form 10-KSB
       filed April 23, 2004, and incorporated herein by reference).

10.42  Investor Relations Agreement between the Company and FOCUS Partners
       LLC, March 12, 2004 (included as Exhibit 10.53 to the Form 10-KSB filed
       April 23, 2004, and incorporated herein by reference).

10.43  First Amendment to Consulting Services Agreement between the Company
       and Stanton, Walker & Company, dated March 29, 2004 (included as
       Exhibit 10.54 to the Form 10-KSB filed April 23, 2004, and incorporated
       herein by reference).

10.44  Consulting Agreement between the Company and Isabella Elliott, dated
       March 26, 2004 (included as Exhibit 10.56 to the Form 10-KSB filed
       April 23, 2004, and incorporated herein by reference).

10.45  Second Amended and Restated Consulting Agreement between the Company
       and Harvey Levin, dated October 11, 2004 (included as Exhibit 99.6 to
       the Form S-8 filed October 19, 2004, and incorporated herein by
       reference).

10.46  Second Amended and Restated Consulting Agreement between the Company
       and Jon Pearman, dated October 11, 2004 (included as Exhibit 99.5 to
       the Form S-8 filed October 19, 2004, and incorporated herein by
       reference).

10.47  Third Amended and Restated Consulting Agreement between the Company and
       Lisa L. Fincher, dated October 11, 2004 (included as Exhibit 99.4 to
       the Form S-8 filed October 19, 2004, and incorporated herein by
       reference).

10.48  Third Amended and Restated Consulting Agreement between the Company and
       Ted Davis, dated October 11, 2004 (included as Exhibit 99.1 to the Form
       S-8 filed October 19, 2004, and incorporated herein by reference).

10.49  Third Amended and Restated Consulting Agreement between the Company and
       D. Scott Elliott, dated October 11, 2004 (included as Exhibit 99.2 to
       the Form S-8 filed October 19, 2004, and incorporated herein by
       reference).

10.50  Stock and Warrant Purchase Agreement between the Company and D. Scott
       Elliot, dated April 5, 2004 (included as Exhibit 10.30 to the Form
       10-QSB filed August 18, 2004, and incorporated herein by reference).

                                17
<PAGE>



10.51  Amended and Restated Consulting Agreement between the Company and Linda
       Davis, dated June 3, 2004 (included as Exhibit 10.16 to the Form 10-QSB
       filed August 18, 2004, and incorporated herein by reference).

10.52  Consulting Agreement between the Company and Deanna Slater, dated May
       14, 2004 (included as Exhibit 10.68 to the Form 10-QSB filed May 19,
       2004, and incorporated herein by reference).

10.53  Promissory Note between the Company and Elaine Leonard, dated February
       28, 2004 (included as Exhibit 10.62 to the Form 10-QSB filed May 19,
       2004, and incorporated herein by reference).

10.54  Promissory Note between the Company and Joel Pickell, dated March 31,
       2004 (included as Exhibit 10.63 to the Form 10-QSB filed May 19, 2004,
       and incorporated herein by reference).

10.55  Promissory Note between the Company and Deanna Slater, dated March 31,
       2004 (included as Exhibit 10.64 to the Form 10-QSB filed May 19, 2004,
       and incorporated herein by reference).

10.56  Promissory Note between the Company and Harvey Levin, dated April 2,
       2004 (included as Exhibit 10.65 to the Form 10-QSB filed May 19, 2004,
       and incorporated herein by reference).

10.57  Promissory Note between the Company and Jon Pearman, dated April 2,
       2004 (included as Exhibit 10.66 to the Form 10-QSB filed May 19, 2004,
       and incorporated herein by reference).

10.58  Promissory Note between the Company and Ted Davis, dated April 2, 2004
       (included as Exhibit 10.67 to the Form 10-QSB filed May 19, 2004, and
       incorporated herein by reference).

10.59  Investment Agreement between the Company and Dutchess Private Equities
       Fund, II, L.P., dated June 23, 2004 (included as Exhibit 10.69 to the
       Form 8-K filed June 29, 2004, and incorporated herein by reference).

10.60  Purchase Agreement between the Company and Sunil Nariani, dated June
       16, 2004 (included as Exhibit 2.1 to the Form 8-K filed June 23, 2004,
       and incorporated herein by reference).

10.61  Amended Purchase Agreement between the Company and Sunil Nariani, dated
       June 18, 2004 (included as Exhibit 2.2 to the Form 8-K filed June 23,
       2004, and incorporated herein by reference).

10.62  Consulting Agreement between the Company and Sunil Nariani, dated July
       15, 2004 (included as Exhibit 10.72 to the Form 8-K filed July 28,
       2004, and incorporated herein by reference).

10.63  Employment Agreement between Stellar Software Network, Inc. and Sunil
       Nariani, dated July 15, 2004 (included as Exhibit 10.71 to the Form 8-K
       filed July 28, 2004, and incorporated herein by reference).

10.64  Employment Agreement between the Company and Julie Maranto, dated
       August 19, 2004 (included as Exhibit 10.22 to the Form 10-QSB filed
       November 22, 2004, and incorporated herein by reference).

10.65  Referral Fee Agreement between the Company and Shay Kronfeld, dated
       July 23, 2004 (included as Exhibit 10.23 to the Form 10-QSB filed
       November 22, 2004, and incorporated herein by reference).

                                18
<PAGE>


10.66  Consulting Agreement between the Company and Richard Russotto, dated
       September 13, 2004 (included as Exhibit 99.3 to the Form S-8 filed
       October 19, 2004, and incorporated herein by reference).

10.67  Sublease Agreement between the Company and 432 Group, LLC, dated
       October 1, 2004 (included as Exhibit 10.25 to the Form 10-QSB filed
       November 22, 2004, and incorporated herein by reference).

10.68  Letter re: Agreement to retain Rubenstein Investor Relations, Inc.,
       dated September 15, 2004 (included as Exhibit 99.2 to the Form 8-K
       filed September 27, 2004, and incorporated herein by reference).

10.69  Referral Fee Agreement between the Company and Wade Brooks, dated
       August 30, 2004 (included as Exhibit 10.27 to the Form 10-QSB filed
       November 22, 2004, and incorporated herein by reference).

10.70  Referral Fee Agreement between the Company and Barry Bergman, dated
       September 9, 2004 (included as Exhibit 10.28 to the Form 10-QSB filed
       November 22, 2004, and incorporated herein by reference).

10.71  Referral Fee Agreement between the Company and Hantman & Associates
       and/or Robert Hantman, dated August 27, 2004 (included as Exhibit 10.29
       to the Form 10-QSB filed November 22, 2004, and incorporated herein by
       reference).

10.72  Amended Consulting Services Agreement between the Company and Diya
       Systems, Inc., dated November 19, 2004 (included as Exhibit 10.1 to the
       Form 8-K filed November 23, 2004, and incorporated herein by
       reference).

10.73  Amended 2004 Stock Option Plan (included as Exhibit 4.1 to the Form S-8
       filed December 28, 2004, and incorporated herein by reference).

10.74  Purchase Agreement between the Company and Evert Wilbrink and Bert De
       Ruiter, dated January 17, 2005 (included as Exhibit 10.1 to the Form
       8-K filed February 16, 2005, and incorporated herein by reference).

10.75  Purchase Agreement between the Company and Ronald C. Rodgers and W. R.
       Slaughter, dated March 2, 2005 (included as Exhibit 10.1 to the Form
       8-K filed March 10, 2005, and incorporated herein by reference).

10.76  Employment Agreement between the Company and RS Entertainment, Inc. and
       William R. Slaughter, dated February 28, 2005 (included as Exhibit 10.1
       to the Form S-8 filed March 30, 2005, and incorporated herein by
       reference).

10.77  Consulting Agreement between the Company and Randall Hicks, dated March
       21, 2005 (included as Exhibit 10.2 to the Form S-8 filed March 30,
       2005, and incorporated herein by reference).

10.78  Employment Agreement between the Company and RS Entertainment, Inc. and
       Ronald C. Rodgers, dated February 28, 2005 (included as Exhibit 10.3 to
       the Form S-8 filed March 30, 2005, and incorporated herein by
       reference).


                                19
<PAGE>


10.79  Purchase Agreement between the Company and Royce D. Bybee and Stephen
       Elderkin, dated April 7, 2005 (included as Exhibit 10.1 to the Form 8-K
       filed April 14, 2005, and incorporated herein by reference).

10.80  Consulting Agreement between the Company and Alan Howarth, dated May
       18, 2005 (filed with Form 10-QSB on August 22, 2005 and incorporated
       herein by reference)

10.81  Purchase Agreement between the Company and Alan Howarth, Gordon Jones,
       Gary Kimmons, and Sheila Testa, dated May 25, 2005 (filed with Form
       10-QSB on August 22, 2005 and incorporated herein by reference)

10.82  Purchase Agreement between the Company and Sunil Nariani, dated May 31,
       2005 (filed with Form 10-QSB on August 22, 2005 and incorporated
       herein by reference)

10.83  Consulting Services Agreement between the Company and Ronald C. Rogers,
       dated July 13, 2005  (filed with Form 10-QSB on August 22, 2005 and
       incorporated herein by reference)

10.84  Consulting Services Agreement between the Company and William R.
       Slaughter, dated July 13, 2005 (filed with Form 10-QSB on August 22,
       2005 and incorporated herein by reference)

10.85  Consulting Services Agreement between the Company and Mark Laisure,
       dated May 15, 2005 (filed with Form 10-QSB on August 22, 2005 and
       incorporated herein by reference)

31.1** Certification of C.E.O. Pursuant to Section 302 of the Sarbanses-Oxley
       Act of 2002.

31,2** Certification of Chief Financial Officer Pursuant to Section 302 of the
       Sarbanses-Oxley Act of 2002.

32.1** Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant
       to Section 906 of the Sarbanes-Oxley Act of 2002.

**     Filed herewith.



                            SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its
behalf by the Undersigned, thereunto duly authorized.

                                M POWER ENTERTAINMENT, INC. AND SUBSIDIARIES
                               (FKA GK INTELLIGENT SYSTEMS, INC.)

                                 /S/ Gary F. Kimmons
Dated: May 15, 2006         By___________________________________________
                                Gary F. Kimmons
                                President, Chief Executive Office and
                                Chief Financial Officer



                                20