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**UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549**___________________**FORM 10-KSB/A**________________________________

**ý                                           ANNUAL REPORT PURSUANT TO SECTION 13OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

  

For the fiscal year ended December 31, 2004

  

or

  

** ̈                             TRANSITION REPORTPURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

  

For the transition period from         to

  

Commission file number 1-8497  

**CALYPSO WIRELESS,INC.**(Exact Name Of Registrant As SpecifiedIn Its Charter)
| **Delaware** |      |      |      | **13-5671924**

(State of Incorporation)
            
(I.R.S. Employer    Identification No.)

 
                           
**5753 N.W. 158 Street, Miami,    Florida**
            
**33014**

(Address of Principal Executive Offices)
            
(ZIP Code)

 Issuer'sTelephone Number, Including Area Code: (305) 828-1483

**SecuritiesRegistered Pursuant to Section 12(g) of The Act: Common Stock, $0.001**

Indicate by checkmark whether the registrant (1) has filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or forsuch shorter period that the registrant was required to file such reports), and (2) hasbeen subject to such filing requirements for the past 90 days. Yes ̈NOxIndicate by check mark if disclosure of delinquent filers pursuant to Item 405 ofRegulation S-K is not contained herein, and will not be contained, to the best of theregistrant's knowledge, in the definitive proxy or information statements incorporated byreference in Part III of this Form 10-KSB or any amendment to this Form 10-KSB. Yesx NO ̈

Issuer's revenues for its most recent fiscal year: $0

As of March 31, 2005, the Issuer had 119,611,929 sharesof common stock issued and outstanding. As of March 31, 2005, the aggregate market valueof the voting and non-voting common equity held by non-affiliates computed by reference tothe price at which the common equity was sold, or the average bid and asked price of suchstock, was $40,756,576. 
****
**TABLE OF CONTENTS**
Item    Description    Page
     **PART I**  
ITEM 1.
            
  DESCRIPTION    OF BUSINESS
        3  
ITEM 2.
            
  DESCRIPTION    OF PROPERTY
        7   
ITEM 3.
            
  LEGAL    PROCEEDINGS
        7   
ITEM 4.
            
  SUBMISSION OF    MATTERS TO A VOTE OF SECURITY HOLDERS
        8   
  **PART II**   

ITEM 5.
            
  MARKET    FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
        9  
ITEM 6.
            
  MANAGEMENT'S    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS
        9   
ITEM 7.
            
  FINANCIAL    STATEMENTS
        13   
ITEM 8.
            
  CHANGES    IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
        14   
ITEM 8.A
            
  CONTROLS    AND PROCEDURES
        14   
  **PART III**   

ITEM 9.
            
  DIRECTORS    AND EXECUTIVE OFFICERS OF THE REGISTRANT, COMPLIANCE WITH SECTION 16(A)
        15  
ITEM 10.
            
  EXECUTIVE COMPENSATION
        16   
ITEM 11.
            
  SECURITY    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
        16   
ITEM 12.
            
  CERTAIN    RELATIONSHIPS AND RELATED TRANSACTIONS
        17   
ITEM 13.
            
  EXHIBITS AND REPORTS    ON FORM 8-K
        17   
ITEM 14.
            
  PRINCIPAL    ACCOUNTING FEES AND SERVICES
        17   ****
**PART I**

**ITEM 1. DESCRIPTION OF BUSINESS**Back toTable of Contents

Calypso Wireless, Inc. (the "Company" "we" or"Calypso"), formerly Kleer-Vu Industries, Inc. (Kleer-Vu), was incorporated inthe State of Delaware on March 22, 1983. The Company operates as a holding company withone subsidiary, Industria de Telecomunicaciones Americanas ATEL, S.A. (American TelecomIndustries ATEL, S.A.), which was incorporated in 1997 under the Laws of the Republic ofCosta Rica.

The Company is a result of a business combination on October 4, 2002,between Kleer-Vu Industries, Inc., a public shell company, and Calypso Wireless, Inc., aprivately held development stage company incorporated in the State of Florida in 1998.Kleer-Vu acquired all of the outstanding capital stock of Calypso Wireless, Inc. byissuing 90,000,000 shares of its restricted common stock. For accounting purposes, theacquisition has been treated as the recapitalization of Calypso Wireless, Inc., withCalypso Wireless, Inc. being deemed the acquirer of Kleer-Vu in a reverse merger. At theconclusion of the merger, Calypso Wireless, Inc. stockholders held 99.8% of the combinedcompany.

The Company intends to become a supplier and licensor of cellularbroadband real time video phones, and other wireless devices supporting telecommunicationsinfrastructure, which utilize our patented ASNAP technology (U.S. Patent Number:6,680,923). ASNAP technology enables users of cellular phones, PCMCIA (Personal ComputerMedia Interface Card Accessory) cards and other wireless devices to seamlessly roambetween existing cellular WAN (Wide Area Network's GSM/GPRS (Global System for MobileCommunications/General Packet Radio Service)** **or CDMA (Code Division MultipleAccess) and WLAN (Wireless Local Area Networks) utilizing the 802.11 Wi-Fi standard(Wireless Fidelity). We believe we are currently the only company offering the wirelesstelephone and data service provider (mobile carriers) with technology that effectivelyintegrates traditional cellular telephone systems and internet broadband access throughWLAN (cellular, broadband, real time, video phones, WLAN access points and call-controlmedia gateways).

Calypso believes its technology will be a permanent solution todelivering broadband real time video conference, data and voice to mobile phones since thecurrent cellular network capacity is limited by the available radio spectrum and networkinfrastructure. The cellular network capacity can be improved by using Calypso' patentedtechnology and providing short-range wireless networks (via use of WLAN, embedded withinthe larger cellular coverage areas).

Calypso envisions that the ASNAP" technology will become thede-facto standard for all smart cellular phones and mobile devices of the future.

Calypso expects to receive substantial revenue through the sales of itscellular broadband real time video phones, WLAN access points, call-control media gatewaysand related software products and also through the licensing of it's technology tooriginal equipment manufacturers (OEMs).

THE COMPANY'S PRODUCTS AND SERVICES

As mentioned above, we intend to become a supplier and licenser ofcellular broadband real time video phones, and other wireless devices and supportingtelecommunications infrastructure, which utilize our proprietary ASNAP" technology.Calypso's ASNAP" patented technology enables users of wireless cellular phones,laptop computers and other wireless personal computing devices to increase the wirelessbandwidth from the current 9.6 - 14.4 thousand bits per second (Kbps) data transmissionrate of the cellular network (cell towers) to more than 11 million bits per second (Mbps)on the WLAN network.

The Company believes that cellular phones incorporating Calypso'spatented ASNAP" technology will have superior performance to existing cellular phonebecause they will have broadband real time two way video connectivity with highresolution color displays and 30 frames per second video connectivity.

Calypso plans to sell the following products:

-CellularBroadband Real Time Video Phone with ASNAP".-Advanced Wireless Access Point.-PCMCIA Card for laptop users.-Software for the Cellular Operators and Internet ServiceProviders (ISP).

In addition, Calypso plans to license its patented technology for thefollowing markets:

-Originalequipment manufacturers (OEMs) in the following areas: Cellular phones, WLAN accesspoints, laptop computers, personal computers, personal digital assistants (PDAs), networkservers, call-control media gateways, telecommunication equipment, microprocessormanufacturers.-Service providers such as:Cellular operators, telecom operators and Internet Service Providers (ISPs).

The Company has developed a new patented technology that will allowusers of mobile devices such as cellular phones, PDAs, satellite radios and portable musicplayers, such as Apple Computer's iPod, to receive satellite broadcasts on those devicesfrom either Satellite transmitters or wireless LAN access points, such as Wi-Fi. Calypsobuilt upon its patented technology to create a new application, which could allowsatellite radio signals from carriers such as XM Satellite Radio and Sirius SatelliteRadio to be readily received by all types of mobile wireless devices, thus generating anew potential revenue stream for the satellite radio companies and the companies supplyingservice to mobile phones and devices, the manufacturers and retailers of those devices, aswell for the licensing of this technology by Calypso.

INDUSTRY BACKGROUND

Demand for the Company's Products and Services

Today's wireless device market presents several gaps that need to befilled in order to satisfy the desires and needs of wireless device users. In 2004, over600 million cellular phones were sold worldwide.

In 1997, there were approximately 206 million cellular subscribersworldwide. In 2003, cellular subscribers worldwide grew to over one billion users. Today'susers are becoming ever more sophisticated and educated about the technology of theirdevices and services. Users expect greater capabilities at reduced cost. Cellulartelephone service providers (Mobile Carriers) have faced difficulties in providing qualitywireless telephone and data communication services at prices acceptable to end-users whilemaintaining profitability.

Forecasts were completed during the first half of 2004 by Gartner, Inc.and projections state that annual sales could reach 650 million units as a result ofhigher-than-expected demand in some markets, especially Latin America.
**African Markets Will Grow Fastest**
The global market for mobile terminals will continue to increasestrongly during the forecast period. It will be characterized by two distinct trends: newgrowth in emerging markets and sales of replacement handsets in mature markets.

In regions with emerging markets, such as Africa, Asia/Pacific, LatinAmerica and the Middle East, growth is expected to continue throughout the forecastperiod. Unit sales in Africa will rise at a compound annual growth rate (CAGR) of 16.2percent between 2004 and 2008. Sales in the Middle East will grow at a CAGR of 10.4percent over the same period.

In mature markets like North America and Western Europe, more moderategrowth is expected. By the end of the forecast period, the number of net subscriberadditions is expected to be negligible, any growth should be considered exceptional, as itwill caused by replacement sales alone. A cyclical pattern will emerge in Western Europe.Demand will slow in 2006, but pick up again in 2007 and 2008 as subscribers buyreplacement phones based on wideband code division multiple access (WCDMA) technology.

Asia/Pacific will continue to be the world's largest market for mobileterminals. Over 1.3 billion phones will be sold in the region between 2004 and 2008. NorthAmerica is expected to overtake Western Europe in 2006 to become the second-biggestmarket.
**Smartphones Become More Popular, But Enhanced Models Dominate**
The enhanced phone category will remain the largest segment of themarket, accounting for 564.6 million units in 2008, or 74 percent of all sales. Sales ofbasic phones will fall from 134.7 million units in 2004 to 41.2 million units in 2008.

Smartphones will be the fastest-growing segment. With a CAGR of 52.4percent, they are one of the biggest growth opportunities for mobile terminal vendors overthe next five years. Sales will exceed 150 million units in 2008, which is almost a fifthof the market. Given the higher average selling price and margins of these products, it islikely that manufacturers will eye this segment with interest.
**GSM Remains the Dominant Technology**
In 2008, terminals based on GSM technologies will still make up thelargest part of the market Terminals using GSM, general packet radio service (GPRS) andEnhanced Data Rates for Global Evolution (EDGE) will account for 436 million units, whichis 57 percent of the total market. Code division multiple access technologies (CDMA IS-95,CDMA 1x, CDMA 1xEV-DO and CDMA 1xEV-DV) will account for 151.3 million units (20 percentof the market), and sales of WCDMA terminals will hit 162.4 million (21 percent).

WCDMA is expected to be the fastest-growing technology segment, with aCAGR of 82.1 percent between 2004 and 2008. There will be 50 WCDMA net-works in operationby the end of 2004, and this will rise to over 120 by the end of 2006. Most of thesenetworks will be deployed in mature markets, which will fuel sales of replacementhandsets.

The second fastest-growing technology segment is EDGE, with a CAGR of69.7 percent. By 2008, about one in six new terminals will have EDGE capability. CDMA20001xEV-DO is expected to be the third fastest-growing technology. Sales will grow rapidlybetween 2004 and 2006 as network deployment accelerates

The key difference between Calypso and its competitors is its patentedASNAP" technology, which allows Calypso to deliver cellular broadband real time videophones and other mobile devices (PCMCIA Cards for Laptops) that will offer both users andMobile Carriers increased bandwidth at lower cost. This is accomplished through Calypso'sunique mobile device and infrastructure software routing architecture design. The usersaves money by often using a WLAN and Internet connectivity for real time two way videoconferencing, voice and data communications for its mobile devices. The service providersaves money by being able to increase capacity to the existing and future cellular network(mobile network) while also offering increased bandwidth and additional services via theWLANs (Wireless Local Area Network) without the need to immediately replace existinghardware or purchase additional frequency spectrum required for third generation wirelesstechnology ("3G technology"). ASNAP" technology delivers higher wirelessbandwidth and Internet connectivity than any others wireless technology. Our technology isnot dependant on the improved cellular 3G technologies but will complement and improve theperformance of these as they become available. We believe that the demand for products(cellular broadband real time video phones, WLAN Access Points and PCMCIA Cards)incorporating our patented ASNAP" technology is expected to increase as users learnof the advantages of the system and of the convenience of inexpensive high bandwidth.

The ASNAP" patented solution is a switching algorithm betweennetwork access points and the cellular towers based on the availability of the leastcostly, most efficient connection. This is accomplished by incorporating two technologiesinto a single wireless device (mobile-cell phone, PCMCIA Cards, PDAs); long-range cellularnetwork access, and short range WLAN (Wireless Local Area Network) access (via WLAN).

If the user is within 100-450 yards of a Calypso's stand alone WLANAccess Point connected to the Internet, the user will access the cellular serviceprovider's network via the Internet. If the user drifts out of range of a WLAN Internetconnection, then the wireless device (or smart phone) switches to a WAN (Wide AreaNetwork), such as a cellular network. The device is constantly "sniffing" theairwaves for access to its service provider's network through the most cost efficient andspectrum efficient method - a WLAN connection.

The Company believes that its patented technology will provide thefollowing benefits to both end-users and Mobile Carriers:

1. Higher Bandwidth without high cost of deployment.Calypso's products make possible a less expensive wireless broadband Internet connectivitythrough ASNAPtechnology.2. Fast Wireless Internet Access - ASNAPtechnology delivers more than 11Mbps for real time two way video conferencing,voice and data fast Internet connectivity while improving bandwidth of the existing andfuture 2.5G and 3G cellular networks.3. Large, High Quality Color Display - The Company believes that users want, and OEMs aremanufacturing, cellular phones with larger color displays to bring more hand-held PCfunctionality to the cellular phones. Calypso's patented ASNAP" technology supportslarge color displays and provides greater computing power.4. Improve Quality of Service - The Company believes its products will result in fewerdropped calls and lost connections.5. Increase Capacity in the Cellular Network - Cellular phones with ASNAP" technologyshould represent large savings for Mobile Carriers by allowing the addition of more usersto their existing networks without having to add significant new infrastructure hardware,or purchase additional frequency spectrum, since a large percentage of its users will beaccessing the mobile network via WLAN access points (public or private).6. Wireless Advertisement - Our ASNAP" technology should facilitate and acceleratewireless advertising through the increased bandwidth and locating capabilities of theCalypso's cellular broadband real-time two-way video phone. The locating capabilities willallow for targeted advertising.

We believe that our cellular broadband real time two-way videoconferencing phone will fulfill the market needs for the mobile user and Mobile Carrierswho are currently seeking:

-services thatdeliver and/or transmit information faster, which means new types of services could beoffered;-services at a higher profitmargin; and-services which aregeographically broader and more consistent.

We believe that Calypso's products will enable Mobile Carriers todeliver faster data transmission to cellular phones, PDA's and laptop computers, allowingdelivery of new and better services. Standard cellular phones typically transmit andreceive data at a rate in the range from 14.4 Kbps to 56 Kbps. In contrast, Calypso'scellular phones operating in "ASNAP"" mode can transmit and receive data ata rate of approximately 11 Mbps or greater when connecting to the WLAN.

New high-speed mobile technologies, such as GSM/GPRS and CDMA 2000,only promise bandwidths from 56kbps to 144kbps; with higher 3G bandwidths projected forthe mass markets after 2006.

Mobile Carriers using Calypso's patented technology are able to delivernew services without replacing the existing cellular network, which should increase theaverage revenue per user (ARPU) of Mobile Carriers.

Any access point with ASNAP" software will allow customers toaccess their mobile carrier's network from anywhere in the world.

DISTRIBUTION AGREEMENT

On April 20, 2005, Calypso entered into a distribution agreement withFranc Telecom, LTD. The company, located in London, England, has been granted an exclusivedistributorship for the United Kingdom, subject to the requirement to place orders for aminimum of 100,000 cellular broadband GSM/WiFi phones within the first three months of theagreement and an additional 150,000 units within the first contract year.

The distribution agreement provided that Franc Telecom was required toestablish, in favor of Calypso, an irrevocable letter of credit for each purchase order,with appropriate draw down provisions, from a respectable EU bank acceptable to Calypso.Calypso provided Franc Telecom with terms, conditions and pricing. Franc Telecom was notable to provide Calypso with a purchase order backed by a line of credit specified in theagreement, and consequently the contract was terminated.

SUPPLIERS

The Company intends to rely on third party suppliers formicroprocessors, such as Intel and Texas Instruments for, displays and other electroniccomponents that will be use in our products.

COMPETITORS

We may face competition in the wireless device market from a variety ofcompanies and technologies, some of which are larger, have longer operating histories,have substantially greater financial, technical and marketing resources, larger customerbases, greater name recognition and more established relationships in the industry than wehave. Consequently, these competitors can devote greater resources to the development,promotion, sale and support of their products. We believe that our key competition willcome from existing companies that currently market products and services that providecommunication with wireless communication devices. While we believe that our patentedASNAP" technology provides numerous benefits to, and is a superior solution for, bothend-users and Mobile Carriers, primarily based upon the fact that our technology enablesusers of wireless communication devices to seamlessly roam between existing cellularsystems (i.e., WAN's- Wide Area Network's, GSM/GPRS - Global System for MobileCommunications/General Packet Radio Service,** **or CDMA - Code Division MultipleAccess) and internet broadband access through WLAN (Wireless Local Area Networks), therecan be no assurance that these benefits will be realized or utilized, or that othercompanies will not suitably improve these parameters through the use of other technology.

Calypso's products are based on patented technology (U.S. PatentNumber: 6,680,923). Based on this patented technology and our knowledge of wirelessproducts and technology, we believe that there are currently no other companies that offerthis type of solution. Furthermore, we believe that once mobile carriers are marketing ourreal time two way video conferencing cellular phone, we will be in a favorable position tobegin licensing the use of our patented ASNAP" technology to other original equipmentmanufacturers (OEM's) that manufacture cellular phones, WLAN access points, laptopscomputers, personal computers, personal digital assistants (PDA's), network servers,call-control media gateways, telecommunication equipment, and microprocessors.

CONTRACT MANUFACTURING & DISTRIBUTION FACILITIES

We anticipate that manufacturing and supply operations of our productswill be conducted initially through third parties.

The distribution facility and logistics will be handled through FedEx,UPS and/or another third party that has a logistics group that offers "turn-key"operations and services directly applicable to the distribution of high volume products.

PATENTS AND PROPRIETARY RIGHTS

Calypso Wireless received a patent for its technology (U.S. PatentNumber: 6,680,923) on January 20, 2004. Our patent covers a communication and systemmethod for establishing communication with any one of a variety or different wirelesscommunication devices. This technology enables users of cellular phones, PCMCIA (PersonalComputer Media Interface Card Accessory) cards and other wireless devices to seamlesslyroam between existing cellular WAN (Wide Area Network's) GSM/GPRS (Global System forMobile Communications/General Packet Radio Service) or CDMA (Code Division MultipleAccess) and WLAN (Wireless Local Area Networks) utilizing the 802.11 Wi-Fi standard(Wireless Fidelity).

The Company pursues patent protection for its technology and productsas soon as such technology and products are developed. To this end, we have filed UnitedStates patent applications and related technology international patent applications. TheCompany has filed foreign patent applications on some of its technology and products incountries where business considerations warrant such fillings. Such countries includeAustralia, Japan, Canada, China, Brazil, and Mexico, countries of the European EconomicCommunity and other European countries.

We also rely on proprietary technology, trade secrets, and know-how,which are not patented. To protect our rights in these areas, the Company requires itsemployees, directors, consultants, members of the Advisory Board, outside engineers andother advisors to execute confidentiality agreements upon the commencement of employment,consulting or other contractual relationships with the Company. These agreements providethat all confidential information developed or made known to the individual during thecourse of the relationship is to be kept confidential and not disclosed to third partiesexcept in specific circumstances. In the case of employees, the agreements provide thatall inventions conceived by the individual shall be the exclusive property of the Company.There can be no assurance, however, that these agreements will provide meaningfulprotection for our trade secrets, know-how or other proprietary information in the eventof any unauthorized use, misappropriation or disclosure of such trade secrets, know-how orother proprietary information.

We believe that our intellectual property gives us an advantage over potentialcompetitors in that it will allow us to offer products that bring substantial savings toboth the end users and the mobile service providers (cellular operators).

The company has filed for patent protection covering an extension ofits technology to allow users of mobile devices such as cellular phones, pda's, satelliteradios and portable music players, to receive satellite broadcasts on those devices fromeither satellite transmitters or wireless LAN access points, such as Wi-Fi. Calypso builtupon its patented technology to create a new solution that allows satellite radio signalsfrom carriers such as XM Satellite Radio and Sirius Satellite Radio to be readily receivedby various types of wireless devices.
**Employees**
The Company currently has approximately 30 employees. We have notexperienced any work stoppages and consider our relations with our employees to be good.

**ITEM 2.DESCRIPTION OF PROPERTIES**Back to Table of Contents

The Company's corporate office and its research and developmentdepartment are located in a leased facility in Miami Lakes, Florida. At this location, theCompany leases approximately 4,450 square feet of office space under a lease expiringSeptember of 2005. The company's current annual rent under this lease is approximately$64,000. The Company expanded its operations by opening a new research center located inAkron Ohio during the second quarters of 2004. The Company's annual rent under this leaseis approximately $17.600.

The Company's manufacturing process will be outsourced to anindependent contractor and under a contract manufacturing agreement.

**ITEM 3. LEGAL PROCEEDING**Back toTable of Contents

On January 12th, 2005, the company retainedthe Miami Law firm of Bierman, Shohat, Lowey & Pizzi to oversee all of the company'slitigation and also to advise on our legal affairs. This will allow the company toefficiently streamline its litigation and save cost.

On March 1, 2005, the Company successfully completedlitigation against various individuals in a thwarted effort to obtain several millionshares of the company predicated upon consulting agreements approved by a formerPresident. Because no consulting work was ever done and the agreements were notappropriate, the company was able to cancel the shares, and conclude the litigationin a manner that benefited the company and the shareholders.  The agreements hadbeen approved by former president Patrick Lannen, the initial president after the reversemerger between Kleer Vu and Calypso. The company is suing Mr. Lannen to recover damagesfor any harm caused the company by his actions.

On April 1, 2005, the company terminated the services of the lawfirm of Sears & Crawford for not performing up to the company's expectationsand a possible conflict of interest. Sears & Crawford are seekingarbitration to obtain their legal fees; the company has responded that they are notentitled to any fees because they did not perform. 

On April 25, 2005 a lawsuit filed by Calypso consultant Doug Sandershas been amicably settled in a manner that serves the mutual benefit of the companyand Mr. Sanders.

On November 5, 2004, Draico Daic d/b/a Tribeca Inc, filed alawsuit against the Company, which is pending in Houston Texas. The company has hirednew counsel with direction to expeditiously resolve the matter through settlementor summary judgment. 

**ITEM4. SUBMISSION OF MATTERS TO A VOTE OF SECURITIES HOLDERS**Back toTable of Contents

During the year ended December 31, 2004, no matters weresubmitted to a vote of our security holders.

**PART II**

**ITEM 5.MARKET FOR REGISTRANT'S COMMON STOCK AND RELATED STOCKHOLDER MATTER**Back toTable of Contents

(a) Market Price InformationThe Company's common stock is traded on the Pinksheets under the symbol "CLYW",The Company's authorized capital stock consists of 200,000,000 shares of common stock,$.001 par value, of which 110,436,215 shares were issued and outstanding as of December31, 2004.
        High    Low  
Year Ended December 31,    2004
                                        
Quarter ended December 31,    2004
              $1.26        $0.70  
Quarter ended September    30, 2004
                1.84          0.77  
Quarter ended June 30,    2004
                3.99          1.94  
Quarter ended March 31,    2004
                5.26          1.05    
Year Ended December 31,    2003
                                        
Quarter ended December 31,    2003
              $1.47        $0.66  
Quarter ended September    30, 2003
                2.00          1.05  
Quarter ended June 30,    2003
                4.00          1.00  
Quarter ended March 31,    2003
                5.10          2.00  
As of December 31, 2004, there were approximately 1,585 holders ofrecord of the Company's common stock. The number of stockholders of record does notnecessarily reflect the number of beneficial owners of the Company's common stock;however, because many beneficial owners may hold shares through nominee holders, such asbrokerage firms which, in turn hold through the nominee of a securities clearingorganization, such as The Depository Trust Company. Thus, a single stockholder of recordmay represent numerous beneficial owners.

The Company has never paid any cash dividends in the past andanticipates that for the foreseeable future all earnings, if any, will be retained tofinance growth and to meet working capital requirements.

**Recent Sales of Unregistered Securities**

On October 4, 2002, the Company exchanged 90,000,000 shares of itscommon stock, par value $.001 per share, in consideration for all outstanding stock ofCalypso Wireless, Inc., a Florida corporation ("CWF"). Prior to the exchange,thirty-five individuals and corporations held all of the stock of CWF. The issuance of therestricted stock in connection with the share exchange transaction was made in relianceupon Section 4(2) of the Act.

During the fourthquarter for the year ended December 31, 2004, the Company sold an aggregate of 100,000shares of common stock for an aggregate purchase price of $55,000 to accredited investors.This offering and sale was made in reliance upon the exemption under Rule 506 ofRegulation D and Section 4(2) of the Securities Act. No advertising or generalsolicitation was employed in offering the securities. The offerings and sales were made toaccredited investors and transfer was restricted in accordance with the requirements ofthe Securities Act of 1933. 

During 2003 and 2004, the Company entered into various consultingagreements with individuals for services to be provided and with consideration to be paidin shares of common stock of the Company. The issuance of shares did not occur until 2005when the services under the agreements were completed. Pursuant to EITF 96-18,"Accounting for Equity Instruments that "Are Issued to Other than Employees forAcquiring", or in Conjunction with Selling Goods or Services", the value of theshare consideration should have been recorded as of the date the service agreements wereentered into because the shares were fully vested and nonforfeitable. See Note 11 to theNotes to the Consolidated Financial Statements.

**ITEM 6.MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION**Backto Table of Contents
**INTRODUCTION**
The following discussion of our financial condition andresults of our operations should be read in conjunction with the Financial Statements andNotes thereto. Our fiscal year ends December 31.* *This document containscertain forward-looking statements including, among others, anticipated trends in ourfinancial condition and results of operations and our business strategy. (See"Factors Which May Affect Future Results"). These forward-looking statements arebased largely on our current expectations and are subject to a number of risks anduncertainties. Actual results could differ materially from these forward-lookingstatements. Important factors to consider in evaluating such forward-looking statementsinclude (i) changes in external factors or in our internal budgeting process which mightimpact trends in our results of operations; (ii) unanticipated working capital or othercash requirements; (iii) changes in our business strategy or an inability to execute ourstrategy due to unanticipated changes in the industries in which we operate; and (iv)various competitive market factors that may prevent us from competing successfully in themarketplace.
**Overview**
The Company intends to become a supplier andlicensor of cellular broadband real time video phones, and other wireless devicessupporting telecommunications infrastructure, which utilize our patented ASNAP"technology (U.S. Patent Number: 6,680,923). ASNAP" technology enables users ofcellular phones, PCMCIA (Personal Computer Media Interface Card Accessory) cards and otherwireless devices to seamlessly roam between existing cellular WAN (Wide Area Network'sGSM/GPRS (Global System for Mobile  Communications/General Packet Radio Service)** **orCDMA (Code Division Multiple Access) and WLAN (Wireless Local Area Networks) utilizing the802.11 Wi-Fi standard (Wireless Fidelity). We believe we are currently the only companyoffering the wireless telephone and data service provider (mobile carriers) withtechnology that effectively integrates traditional cellular telephone systems and internetbroadband access through WLAN (cellular, broadband, real time, video phones, WLAN accesspoints and call-control media gateways). Also the Company has filed for a provisionalextension of its existing patent, that will allow users of mobile devices such as cellularphones, pda's, satellite radios and portable music players, to receive satellitebroadcasts on those devices from either Satellite transmitters or wireless LAN accesspoints, such as Wi-Fi.

Calypso built upon its patented technologyto create a new application, which could allow satellite radio signals from carriers suchas XM Satellite Radio and Sirius Satellite Radio to be readily received by variouswireless devices, thus generating a new potential revenue stream for the satellite radiocompanies, the companies supplying service to mobile phones and devices, the manufacturersand retailers of those devices, as well for the licensing of this technology by Calypso.
**Company History**
The Company is a result of a business combination onOctober 4, 2002, between Kleer-Vu Industries, Inc., a public shell company, and CalypsoWireless, Inc., a privately held development stage company incorporated in the State ofFlorida in 1998. For accounting purposes, however, the acquisition has been treated as therecapitalization of Calypso Wireless, Inc. with Calypso Wireless, Inc. deemed the acquirerof Kleer-Vu in a reverse merger.

As noted above, the Company is a development stagecompany. The company has been in the development stage since inception of its wholly ownedsubsidiary; Industria de Telecomunicaciones Americanas ATEL, S.A. (American TelecomIndustries ATEL, S.A.) was incorporated in 1997 under the Laws of the Republic of CostaRica. American Telecom Industries ATEL, S.A. began its research and development activitiesin 1997. To date, the Company subsidiary has expended over $5.4 million on research anddevelopment of the Company's products. In January 1999, the Company engineers determinedthat the products were technologically feasible. Subsequent to the determination oftechnological feasibility, the Company has expended approximately $4.7 million to developthe product to its current stage.
**Capital Expenditures**
Since 1997, the Company has expended over $4.1 millionon machinery and equipment. The machinery and equipment is located in a manufacturingplant in Managua, Nicaragua, Central America. The machinery and equipment for productionof the products had not been placed in service as of December 31, 2004. During 2004, theCompany decided to outsource the production of the products to independent contractors;therefore the machinery and equipment purchased specifically for the production of thetelephones and other related products was written down to the net realizable sales value,estimated to be approximately $576,000, resulting in a impairment charge in the amount of$3,446,411. The $576,000 estimated sales value of the machinery and equipment wasreclassified to a separate line item in the current assets section of the balance sheet asof December 31, 2004. This evaluation of long-lived assets is consistent with ouraccounting policy on "Impairment of Long-Lived Assets as noted in note 1 to thefinancial statements.
**Research and Development**
The Company determined that its research and developmentactivities were completed during the first quarter of 1999 when the technologicalfeasibility of its products was established. The Company has expended a total of $10.1million on research and development and development of its products to present.

In accordance with SFAS 86,the Company expensed as research and development costs, all costs associated withestablishing the technological feasibility of the software. Technological feasibility wasdemonstrated in the first quarter of 1999. Pursuant to paragraph 4 of SFAS 86, Calypsoconcluded that technological feasibility was established because the Company had completedall planning, designing, coding and testing activities necessary to establish that theproduct could be produced to meet its design specifications including functions, features,and technical performance requirements. Calypso has a detailed product design, has thenecessary skills, and hardware and software technology are available to produce theproject. The Company has obtained a patent for its technology and successful field testsof its Calypso’s C1250i WiFi-GSM-GPRS VoIP smart cellular phone were performed bySleipner SA and other companies. However, notwithstanding the Company’s determinationthat it had established the technological feasibility of the software, there has been norevenues recorded after we determined feasibility because the technology was advanced fromthat time and the Company required significant capital investment as previously disclosed.

The Company established a policy to amortize itscapitalized software and development costs over a three-year period beginning January2004. The amount amortized in 2004 totaled $1,552,698. Effective January 1, 2005, allcosts associated with the development of the phones, which were completed in early 2005,will be expended as incurred.
**Results of Operations - Year Ended December 31, 2004compared to Year Ended December 31, 2003

Revenues**
The Company did not generate any revenue related to thesale of its products during the years 2004 and 2003.
**Operating Expenses**
During 2004, the Company incurred operating expenses of$10,950,630, as restated, compared to $3,933,148, as restated, during the 2003. Ouroperating expenses increased by $7,017,482. This increase was principally due to legal,consulting and professionals services and an impairment charge in the amount of $3,446,411related to a write-down in the our  machinery and equipment to its net realizablesales value, amortization of capitalized software costs totaling $1,552,698 and theamortization of liabilities related to stock issued in payment of certain consultingcontracts entered into in 2003 and 2004.
**Net Loss and Loss Per Share**
The Company had a net loss of $10,950,630, as restated,for the year ended December 31, 2004, compared to a restated net loss of $3,809,148 in2003. The net loss increased by $7,141,482 primarily as a result of increased operatingexpenses. The Company's net loss per share, as restated, for the year 2004 and 2003 were$0.10 and $0.04, respectively.
**Off-Balance Sheet Arrangements**
The Company had no off-balance sheet arrangements forthe fiscal year ending December 31, 2004.
**Liquidity and Capital Resources**
At December 31, 2004, we had a working capital deficitof $2,505,166 compared to a working capital deficit of $794,242 at December 31, 2003. TheCompany's negative working capital is partially due to the restatement related to accruingliabilities for the issuance of stock to non-employees for non-cash compensation. TheCompany issued stock as compensation to preserve its cash and reduce liquidity concerns.Subsequent to December 31, 2004, the Company raised $1,000,000 in a private placementoffering for working capital purposes. In addition, the Company has signed subscriptionagreements to raise an additional $2,000,000. Additionally, the Company is in the processof completing a Private Placement Memorandum to raise additional funds, but cannotdetermine the total amount of proceeds that it will receive.

The Company requires approximately $1.5 million to fundits annual operating budget for 2005 and $2.5 million for investment in manufacturingset-up, molds and tooling, intellectual property protection in foreign markets and initialsales and marketing efforts. If we are successful in negotiating orders for the sale ofour products, and there can be no assurance as to when or if we shall receive purchaseorders, we depend on our ability to secure such purchase orders with letters-of-credit andby securing financing of receivables and inventory to assist the Company in satisfying itsworking capital requirements . It is our intention upon negotiating any purchase orders toalso negotiate letters-of-credit securing such purchase orders from our customers. We alsowill depend on our ability to secure favorable terms from suppliers. If  we aresuccessful in receiving purchase orders secured by letters-of-credit, we believe our totalrequirement for working capital financing will not exceed $3 million during the year 2005.While financing of this type can generally be obtained using the accounts receivable andinventory as collateral, there is no assurance that such financing can be arranged atterms and conditions satisfactory to the Company, if at all. 

We have historically sustained our operations and fundedour capital requirements with the funds received from the sale of our common stock. Todate, the Company's has received over $14.4 million from its financing activities and hasissued shares valued at approximately $6,000,000 for services provided to the Company.

The Company is currently negotiating debt and/or equityfinancing arrangements to provide an alternative source for its future capital needs.However, there can be no assurance that we will be able to obtain this capital onacceptable terms, if at all. In such an event, this may have a materially adverse effecton our business, operating results and financial condition.

The preparation offinancial statements in conformity with generally accepted accounting principles requirethe appropriate application of certain accounting policies, many of which require us tomake estimates and assumptions about future events and their impact on amounts reported inthe financial statements, and related notes. Since future events and their impact cannotbe determined with certainty, the actual results will inevitably differ from ourestimates. Such differences could be material to the financial statements.

We believeapplication of accounting policies, and the estimates inherently required by the policies,are reasonable. These accounting policies and estimates are periodically reevaluated, andadjustments are made when the facts and circumstances dictate a change.

Our accounting policies are more fully described in note1 to the notes to consolidated financial statements, as restated, contained  in thisForm 10-KSB/A. We have identified certain changes in the application of accountingprincipals.

Software development costs represent capitalized costsincurred in the development of the cellular phones and telecommunications infrastructuresoftware. The Company began capitalizing these costs once technological feasibility hadbeen established during the first quarter of 1999. All costs incurred prior toestablishment of technological feasibility were expensed as research and developmentexpenses. The Company established a policy to amortize the capitalized software anddevelopment costs over a three year period beginning January, 2004. The 2004 amortizationamounted to $1,552,698. Effective January 1, 2005, all costs associated with thedevelopment of the phones, which were completed in early 2005, will be expended asincurred.

At April 15, 2005, the Company's auditor evaluated theCompany’s ability to continue as a going concern as of December 31, 2004. As a partof the auditors evaluation, the Company was asked by the auditor to provide an operatingcash budget (semi-fixed operating expenses) for the year ending December 31, 2005. Basedon the operating cash budget, the auditor noted that the Company estimated the cashrequirements to be approximately $2,000,000 (excluding the cost to produce thetelephones). The auditor noted that the Company had available cash of $36,000 at December31, 2004, had received $1,000,000 of equity financing from January 1, 2005 through April15, 2005, and had outstanding signed commitment agreements for additional equity financingin the amount of $2,000,000 from a funding source who had successfully completed equityfinancing for the Company over the last two years. The funds received plus the outstandingcommitments would provide the Company with $3,000,000 in equity financing for the 2005year. The auditor compared the $3,000,000 in equity funding to the operating cashrequirements, considered the history of the Company, its ability to cut costs ifnecessary, and concluded that the Company had the ability to continue as a going concern.

In concluding that the Company had the ability tocontinue as a going concern, the Company's auditor only considered the semi-fixedoperating cash requirements of approximately $2,000,000 because the cost of actuallyproducing the telephones are variable costs that would be funded by the letters of creditthat would accompany any purchase orders received by the Company. Therefore, the auditorconcluded that the Company had and still has the ability to continue in existence throughDecember 31, 2005. However, the auditor has encouraged the Company to add a note to theconsolidated financial statements disclosing the Company’s current operating statusand a need for additional equity and/or debt financing to allow the Company the ability tofund the cash operating plans and production of the telephones (See  note 12,Operational Status, of the notes to the consolidated financial statements).
**New Accounting Pronouncements**
In December 2004, the Financial Accounting StandardsBoard issued Statement of Financial Accounting Standards No. 153. This statement addressesthe measurement of exchanges of nonmonetary assets. The guidance in APB Opinion No. 29,"Accounting for Nonmonetary Transactions," is based on the principle thatexchanges of nonmonetary assets should be measured based on the fair value of the assetsexchanged.

The guidance in that opinion; however, included certainexceptions to that principle. This statement amends Opinion 29 to eliminate the exceptionfor nonmonetary exchanges of similar productive assets and replaces it with a generalexception for exchanges of nonmonetary assets that do not have commercial substance. Anonmonetary exchange has commercial substance if the future cash flows of the entity areexpected to change significantly as a result of the exchange. This statement is effectivefor financial statements for fiscal years beginning after June 15, 2005. Earlierapplication is permitted for nonmonetary asset exchanges incurred during fiscal yearsbeginning after the date of this statement is issued. Management believes the adoption ofthis statement will have no impact on the financial statements of the Company.

In December 2004, the Financial Accounting StandardsBoard issued Statement of Financial Accounting Standards No. 152, which amends FASBstatement No. 66, "Accounting for Sales of Real Estate," to reference thefinancial accounting and reporting guidance for real estate time-sharing transactions thatis provided in AICPA Statement of Position (SOP) 04-2,*"Accounting for Real EstateTime-Sharing Transactions*." This statement also amends FASB Statement No. 67,"Accounting for Costs and Initial Rental Operations of Real Estate Projects," tostate that the guidance for (a) incidental operations and (b) costs incurred to sell realestate projects does not apply to real estate time-sharing transactions. The accountingfor those operations and costs is subject to the guidance in SOP 04-2. This statement iseffective for financial statements for fiscal years beginning after June 15, 2005.Management believes the adoption of this statement will have no impact on the financialstatements of the Company.

In November 2004, the Financial Accounting StandardsBoard (FASB) issued Statement of Financial Accounting Standards No. 151, "InventoryCosts-- an amendment of ARB No. 43, Chapter 4." This statement amends the guidance inARB No. 43, Chapter 4, "Inventory Pricing," to clarify the accounting forabnormal amounts of idle facility expense, freight, handling costs, and wasted material(spoilage). Paragraph 5 of ARB 43, Chapter 4, previously stated that "under somecircumstances, items such as idle facility expense, excessive spoilage, double freight,and rehandling costs may be so abnormal as to require treatment as current periodcharges." This statement requires that those items be recognized as current-periodcharges regardless of whether they meet the criterion of "so abnormal." Inaddition, this statement requires that allocation of fixed production overheads to thecosts of conversion be based on the normal capacity of the production facilities. Thisstatement is effective for inventory costs incurred during fiscal years beginning afterJune 15, 2005. Management does not believe the adoption of this statement will have anyimmediate material impact on the Company.

In May 2003, the Financial Accounting Standards Boardissued Statement of Financial Accounting Standards No. 150,*"Accounting forCertain Financial Instruments with Characteristics of Both Liabilities and Equity"*(hereinafter*"SFAS No. 150*"). SFAS No. 150 establishes standards forclassifying and measuring certain financial instruments with characteristics of bothliabilities and equity and requires that those instruments be classified as liabilities instatements of financial position. Previously, many of those instruments were classified asequity. SFAS No. 150 is effective for financial instruments entered into or modified afterMay 31, 2003 and otherwise is effective at the beginning of the first interim periodbeginning after June 15, 2003. The Company has determined the adoption of this statementwill have no effect on the Company's financial statements.

SFAS 149 -- In April 2003, the FASB issuedSFAS 149, Amendments of Statement 133 on Derivative Instruments and HedgingActivities. SFAS 149 amends and clarifies accounting for derivative instruments,including certain derivative instruments embedded in other contracts and hedgingactivities under SFAS 133, Accounting for Derivative Instruments and HedgingActivities. In general, this Statement is effective for contracts entered into or modifiedafter June 30, 2003 and for hedging relationships designated after June 30, 2003. Theadoption of SFAS 149 did not have an impact on the Company's financial condition orresults of operations.

In January 2003, the FASB issued SFAS No. 148,"Accounting for Stock-Based Compensation - Transition and Disclosures." Thisstatement provides alternative methods of transition for a voluntary change to the fairvalue based method of accounting for stock-based employee compensation. In addition, thisStatement also amends the disclosure requirements of SFAS No. 123 to require moreprominent and frequent disclosures in the financial statements about the effects ofstock-based compensation. The transitional guidance and annual disclosure provisions ofthis Statement were effective for the December 31, 2002 financial statements.

**ITEM7. FINANCIAL STATEMENTS**Back to Table of Contents

After completing the financial statements for thethree-month period ended March 31, 2005, the Company's former Independent Auditor, R.E.Bassie & Co., notified management that certain stock had been issued in April 2005,which related to consulting agreements previously entered into by the Company. Subsequentto the filing of the Company's Form 10-QSB for the period ended March 31, 2005, managementof the Company concluded that the Company's consolidated financial statements contained inthe Company's Form 10-KSB's for the years ended 2004 and 2003 would require restatement.On September 7, 2005, management was able to determine the proper treatment for recordingthese particular transactions as liabilities at the date at which a commitment forperformance by the counterparty to earn the equity instruments was reached and thevaluation of the liability would be based on the stock price on dates of said contracts.The liability has been amortized over the life of the contracts. All other stock-basedtransactions were fully expensed for all prior financial reporting periods. Thesetransactions will remain expensed and not be amortized. Management concluded that theCompany's annual reports on Form 10-KSB for the years ended December 31, 2004 and 2003,and the Company's quarterly report for the period ended March 31, 2005 should be restatedand these financial statements and the amended consolidated financial statements for theaforementioned periods. 

Management of the Company believes that the restatementconstitutes a material restatement of its financial statements. The restatement includesrecognition in the statement of operations, of the amortization of the liability. Inaddition, the restatement results in the inclusion of a liability in the amounts of thestock issued at the time of the performance commitment times the shares price on that daybe reported on the balance sheet, with the resulting changes within the stockholders'deficit section of the balance sheet of the Company.

Further, by letter dated August 16, 2005, managementnotified the SEC that the Company established a policy to amortize the capitalizedsoftware and development costs over a three-year period beginning January 2004. The 2004amortization amounted to $1,552,698. Effective January 1, 2005, all costs associated withthe development of the phones, which were completed in early 2005, will be expensed asincurred. Management concluded that the Company's annual report for the year endedDecember 31, 2004 and the quarterly report for the period ended March 31, 2005 should berestated.

The Registrant's audited restated financial statementsfor the fiscal years ended December 31, 2004 and 2003 are attached to this amended annualreport on Form 10-KSB/A.

Restated ConsolidatedFinancial Statements for the Fiscal Year ended December 31, 2004 and 2003

**ITEM8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE**Back to Table of Contents

Reference is made to the Company's Form 8-K filed onSeptember 21, 2005 with disclosure under Item 4.01.

**ITEM 8A. CONTROLS AND PROCEDURES**Back toTable of Contents

Evaluation of disclosure controls and procedures. 

The Company's former chief executive officer and formerchief financial officer conducted an evaluation regarding the effectiveness of theCompany's disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e)under the Exchange Act. Based upon this evaluation of the Registrant’s controls andprocedures, the former chief executive officer and former chief financial officerconcluded that our disclosure controls and procedures were not effective as of December31, 2004.

Changes in internal controls. 

During the period covered by this report, no changesoccurred in our internal control over financial reporting that materially affected, or isreasonably likely to materially affect, our internal control over financial reporting.However, the Company’s internal control over financial reporting was not compliantwith the procedures as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act.

The Company is taking actions to improve, and plans tocontinue to evaluate corporate governance procedures and certain disclosure controls andprocedures. As part of this commitment, our new Chief Financial Officer, working with thenew Chief Executive Officer are initiating a number of steps, including those in responseto the Sarbanes-Oxley Act of 2002 and corresponding SEC requirements for presentation tothe Board of Directors. Specific action taken or planned by us includes the following: (i)We are conducting a comprehensive review of the adequacy of our policies and procedureswith respect to the administration of our equity compensation plans (including stockgrants, stock option and warrant plans) and purchases and sales of our securities; (ii) Weare implementing a Section 16 reporting program for officers, directors and 10% beneficialowners to advise those persons of their reporting responsibilities and to makearrangements for filing timely reports in the event a reportable transaction occurs.

The Company’s new Chief Executive Officer and newChief Financial Officer, who joined the Company in August and September 2005,respectively, have begun carrying out an evaluation of the effectiveness of the Company'sdisclosure controls and procedures pursuant to Rule 13a-14 under the Securities ExchangeAct of 1934, as amended. Based upon the steps outlined in the preceding paragraph, our newChief Executive Officer and new Chief Financial Officer have concluded that the Company'sdisclosure controls and procedures were not effective as of December 31, 2004 and therestatements to the financial statements for the 2002, 2003 and 2004 fiscal years arereflected in this filing. Further, as new procedures and controls are implemented, withthe intent of improving our disclosure of material information relating to us and ourconsolidated subsidiary, such disclosure will be made known in a timely manner as requiredto include such information in the Company's periodic filings with the Securities andExchange Commission. 

**PART III**

**ITEM9. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT, COMPLIANCE WITH SECTION 16(A)**Back to Table of Contents

At present, the Company has threeexecutive officers and two directors. Our directors are elected to serve until the nextannual meeting of shareholders and until their respective successors will have beenelected and will have qualified. The following table sets forth the name, age and positionheld with respect to our present directors and executive officers:
**Name****Age****Positions**Antonio Zapata45Chairman of the BoardJulietta Moran60DirectorDavid Davila37Chief Executive Officer and    PresidentCheryl L. Dotson51Chief Financial OfficerMichael A. Pizzi, Jr.42Executive Vice President and General Counsel
*Julietta J. Moran – Director.* Ms. Moran was appointed tothe board of directors in December 2004. From 2002-2004, Ms. Moran worked for NICACOM atelecommunication company based in Managua, Nicaragua, as a Financial Consultant and LegalAdvisor, responsible for financial management and projects related to the opening ofmultiple company locations. From 2001-2002, Ms. Moran worked as a financial consultant fora project sponsored by Interamerican Development Bank. She also served as a consultant fora governmental agency TELCOR in Managua, Nicaragua, where she was involved in financialrestructuring related to the merger of TELCOR into ENITEL. From 1999-2001, Ms. Moran was aloan officer for Banco La Vivienda in Managua, Nicaragua, were she was a member of thecredit committee responsible for credit approvals and home mortgage application.

Ms. Moran has a Bachelor of Science in Business Administration from theUniversidad Centroamericana in Managua, Nicaragua and Dade Community College for BusinessAdministration, Miami. She also obtained a Bachelor of Law from the Universidad UNIVAL inManagua, Nicaragua in 2000. 1996-2000. 

*David Davila - Chief Executive Officerand President.* Mr. Davila was a Co-Founder of Calypso and joined Calypso Wireless inFebruary 1998. From 1998 to 2000, he served as Engineering Manager. During 2000, Mr.Davila became Vice President of Sales for the Company. From 1993 to 1998, Mr. Davilaserved as a international consultant in the telecommunication arena. Mr. Davila Hereceived a degree in Business Administration from UNICA University. 

*Cheryl L. Dotson - CFO.*Ms. Dotsonhas had a successful career in executive and senior management and management. She hasbeen listed in Who’s Who in Executive Professionals in 2004-2005.She began her careerbegan at a "Big 4" public accounting firm. Ms. Dotson has extensive experiencein operations and financial matters, has served as the national senior manager for therollout of a major managed service solution for major consulting firm, and was involved inthe negotiations with Microsoft, the technology partner and LexisNexis,  thestrategic partner, for the national solution. She was Chief of Staff to the Mayor of theCity of Houston, the 4th largest US city, responsible for oversight of 25 departmentsincluding the information technology and management audit divisions and participated infiscal and accounting issues related to Houston's budget. She has served as a consultantto the District of Columbia, the Metropolitan Transit Authority, and served as the chieffinancial officer for the Harris County-Houston Sports Authority. Prior to joining CalypsoWireless, she was President and CEO of Smart Management Services, Inc., a consulting firm,and Q Healthcare Services, Inc., a health staffing company. Ms. Dotson has a Bachelor ofBusiness Administration with emphasis in Accounting, magna cum laude, University ofHouston, 1972-1976.
*Michael A. Pizzi, Jr. - Executive Vice President andGeneral Cousel.*Mr. Pizzi is a practicing attorney, worked for over ten years withthe federal government working for the United States Courts, and for several years waspart of the Justice Department’s High Intensity Drug Trafficking Area task force,where he participated in prosecuting cases against organized crime, financial crimes andviolent crime. After leaving the government, Mr. Pizzi was employed as a law clerk tofederal magistrate Judge Barry Garber. Mr. Pizzi worked for the law firm of Morgan, Lewisand Bockius, where he represented a number of major corporations in their businessaffairs. Most recently, he has been a partner in the law firm of Bierman, Shohat. Mr.Pizzi was named in the Best Lawyers in America consumer guide and also in Best Lawyers inSouth Florida. 

**Section 16(a) Compliance**
Section16(a) of the Securities and Exchange Act of 1934 requires the Company's directors andexecutive officers, and persons who own beneficially more than ten percent (10%) of thecompany's common stock, to file reports of ownership and changes of ownership with theSecurities and Exchange Commission. Copies of all filed reports are required to befurnished to the Company pursuant to Section 16(a). Based solely on the reports receivedby the Company and on written representations from reporting persons, the Company wasinformed that its officers and directors have not filed reports required under Section16(a). The Company has not been furnished with any reports from Baylis Trade, Inc. owning20,255,138 shares or 18.3% , Begdorf Holdings, Ltd. owning 5,937,030 shares or 5.4%,Ferguson, Inc. owning 5,837,566 shares or 5.3%, Halston Business, Inc. owning 21,161,178shares or 19.1% and Lomme Development Corporation owning 5,837,566 shares or 5.3% of theCompany.**Code of Ethics**
The Company has adopted its Code of Ethics and Business Conduct forOfficers, Directors and Employees that applies to all of the officers, directors andemployees of the Company.

**ITEM 10.EXECUTIVE COMPENSATION**Back to Table of Contents

Thefollowing table shows the executive officers of the Company as of the date of this filing.

**Summary Compensation Table**            
**Long    Term**        
**Annual    Compensation**
**Compensation    Awards**                    **Other****Restricted****Securities**            **Annual****Stock****Underlying****All Other**      
**Salary**
**Bonus****Compensation****Award(s)****Options****Compensation**  **Name and    Principal Position**  
**Year**
**($)**
**($)**
**($)**
**($)**
**($)**
**($)**  David Davila, Former CEO and President2005 90,000--- --- 120,000--- --- 2004 45,500--- --- --- --- --- 2003 74,400--- --- --- --- ---    Cheryl L. Dotson, Chief Financial Officer2005 84,000--- --- 50,000--- ---   Michael A. Pizzi, Jr., Executive VP2005 84,000--- --- --- --- ---   Robert Leon, Former Chief Technology Officer2004 121,151--- --- --- --- --- 2003 114,786--- --- --- --- --- 2002 90,000  
**Option Grants in last Fiscal Year**

During the fiscal year ended December 31, 2004, no executive officer ordirector was granted options to purchase shares of common stock.
****Directors Remuneration**

In 2004 Directors were not paid a fee for serving on the Board.

**ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**Backto Table of Contents

The following table sets forth as of June 30, 2005, information withrespect to (a) each person (including "group" as that term is used in section13(d)(3) of the Securities Exchange Act of 1934 who is known to the Company to be thebeneficial owner of more than five percent (5%) of the outstanding Common Stock of theCompany and (b) the number and percentage of the Company's Common Stock owned by (i) eachof the directors and the executive officers named on the Summary Compensation Table aboveand (ii) all directors and executive officers of the Company as a group. The Companybelieves that, unless otherwise indicated, each of the shareholders has sole voting andinvestment power with respect to the shares beneficially owned.

**Title of    Class**
**Name and    Address of Beneficial Owner**
**Amount    and Nature of Beneficial Owner**
**Percent    of Class(1)**Common StockAntonio Zapata, Chairman    5753 N.W. 158 Street    Miami, FL 3301400.00%Common StockJulietta Moran, Director    5753 N.W. 158 Street    Miami, FL 3301400.00%Common StockDavid Davila, CEO and President    5753 N.W. 158 Street    Miami, FL 3301410,0000.00%Common StockMichael A. Pizzi. Executive VP    5753 N.W. 158 Street    Miami, FL 33014425,0000.00%Common StockCheryl L. Dotson, CFO    5753 N.W. 158 Street    Miami, FL 3301450,0000.00%Common StockBaylis Trade, Inc.    41 South Audley, London W1K 2F5    United Kingdom20,255,13818.3%
Common StockBegdorf Holdings, Ltd.    Donoso Cortez 45, Madrid, Spain5,937,0305.4%
Common StockFerguson, Inc.    P.O. Box 7284, Panama 5, Panama5,837,5665.3%
Common StockHalston Business, Inc.    23 Rue de Rive, 1260 Nyon-Switzerland21,161,17819.1%
Common StockLomme Development Corporation.    200 Mts Oeste Instamasa    Hacienda Ojo Agua    San Rafael Alajuela San Jose Costa Rica5,837,5665.3%
Common StockAll officers and directors as a group (5    person)485,000 shares0.00%
**ITEM 12. CERTAINRELATIONSHIPS AND RELATED TRANSACTIONS**Back to Table of Contents

Duringthe last two fiscal years, to the knowledge of the Registrant, there was no person who hador has a direct or indirect material interest in any transaction or proposed transactionto which the Registrant was or is a party.

**ITEM13. EXHIBITS AND REPORTS ON FORM 8-K**Back to Table of Contents

(a) The following documents are filed as exhibits tothis report on Form 10-KSB or incorporated by reference herein. Any document incorporatedby reference is identified by a parenthetical reference to the SEC filing that includedsuch document.
**Exhibit No.****Description**31.1Certification of CEO and    President pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section    302 of the Sarbanes-Oxley Act of 2002.31.2Certification of CFO pursuant    to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the    Sarbanes-Oxley Act of 2002.32.1Certification of CEO and    President pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the    Sarbanes-Oxley Act of 2002.32.2Certification of CFO pursuant    to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the    Sarbanes-Oxley Act of 2002.
(b) Reports on Form 8-K During the Last Quarter of the Fiscal YearCovered by this Report:

The Company filed a current report on Form 8-K on December 6, 2004. TheCompany disclosed information under Item 5.02 Departure of Directors or PrincipalOfficers; Election of Directors; Appointment of Principal Officers.

**ITEM 14. PRINCIPAL ACCOUNTING FEESAND SERVICES**Back to Table of Contents

Independent PublicAccountantsThe Registrant's Board of Directors has appointed R.E. Bassie & Co.,as independentpublic accountant for the fiscal year ending December 31, 2004.

 

Principal Accounting FeesThe following table presents the fees for professional audit services rendered by R.E. Bassie & Co.for the audit of the Registrant's annual financial statements for the year ended December31, 2004, and fees billed for other services rendered by R.E. Bassie& Co.during those periods. 

  

**Year Ended ****December    31, 2004**
Audit fees    (1)$ 55,000
Audit-related fees (2)  --- 
Tax fees    (3)  --- 
All other fees   --- ________________(1) Audit fees consist of    audit and review services, consents and review of documents filed with the SEC. (2) Audit-related fees    consist of assistance and discussion concerning financial accounting and reporting    standards and other accounting issues. (3) Tax fees consist of    preparation of federal and state tax returns, review of quarterly estimated tax payments,    and consultation concerning tax compliance issues. 
Audit Fees. The aggregate fees billed by our auditors, for professionalservices rendered for the audit of the Company's annual financial statements for the yearsended December 31, 2004 and 2003, and for the reviews of the financial statements includedin the Company's Quarterly Reports on Form 10-QSB during the fiscal years were $55,500 and$50,000, respectively.

Audit Related Fees. For the years ended December 31, 2004 and 2003, theCompany did not incurred fees to auditors for audit related fees, respectively.

All Other Fees. The aggregate fees billed by auditors for servicesrendered to the Company, other than the services covered in "Audit Fees" and forthe fiscal years ended December 31, 2004 and 2003 were zero for both years.

The Board of Directors has considered whether the provision ofnon-audit services is compatible with maintaining the principal accountant's independence.

**SIGNATURES**Back to Table of Contents

Pursuant to therequirements of the Securities Exchange Act of 1934, this report has been signed below bythe following persons on behalf of the registrant and in the capacities and on the dateindicated.

CALYPSO WIRELESS, INC.

By: /s/ David Davila
Date: September 29, 2005
Chief Executive Officer and    President    
By: /s/ Cheryl L. Dotson
Date: September 29, 2005
Chief Financial Officer
 

Pursuant to the requirements of the Securities Exchange Act of 1934,this report has been signed below by the following persons on behalf of the registrant andin the capacities and on the dates indicated.

By: /s/ Antonio    Zapata
Date: September 29, 2005
Antonio Zapata,    Chairman
    
By: /s/ Julietta    Moran
Date: September 29, 2005
Julietta Moran,    Director
 

**FinancialStatements**Back to Table of Contents
Report of Independent    Registered Public Accounting Firm20Consolidated Financial Statements   Restated    Balance Sheets- December 31, 2004 and 200322   Restated Statement of Operations - Years    ended December 31, 2004 and 2003 with cumulative totals from inception to December 31,    200423   Restated Statement of    Stockholders' Equity- Years ended December 31, 2004 and 2003 with cumulative totals from    inception to December 31, 200424   Restated Statement of Cash Flows with cumulative totals from inception to    December 31, 200425   Notes to Consolidated Financial    Statements26  
 
**R. E.    Bassie & Co.*****Certified    Public Accountants***    
6671 Southwest Freeway, Suite 550
Houston, Texas 77074
Tel: (713) 272-8500 Fax: (713) 272-8515
E-Mail: Rebassie@aol.com
**REPORT OF INDEPENDENTREGISTERED PUBLIC ACCOUNTING FIRM**Backto Table of Contents

The Board of Directors and Stockholders

Calypso Wireless, Inc.:

We have audited the consolidated balance sheets of Calypso Wireless,Inc. and subsidiary (a development stage company – the Company) as of December 31,2004 and 2003, and the related consolidated statements of operations, stockholders' equityand cash flows for each of the years in the two-year period ended December 31, 2004 andfor the period from inception to December 31, 2004. These consolidated financialstatements are the responsibility of the Company’s management. Our responsibility isto express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the PublicCompany Accounting Oversight Board (United States). Those standards require that we planand perform the audits to obtain reasonable assurance about whether the financialstatements are free of material misstatement. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in the financial statements. Anaudit also includes assessing the accounting principles used and significant estimatesmade by management, as well as evaluating the overall financial statement presentation. Webelieve that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to abovepresent fairly, in all material respects, the financial position of Calypso Wireless, Inc.and subsidiary as of December 31, 2004 and 2003, and the results of their operations andtheir cash flows for each of the years in the two-year period ended December 31, 2004 andfor the period from inception to December 31, 2004, in conformity with accountingprinciples generally accepted in the United States of America.

As discussed in Note 9 to the financial statements, the 2003 and 2002consolidated financial statements have been restated to correct errors which resulted inthe overstatement of software development costs, the understatement of research anddevelopment expenses and the understatement of net losses for the years ended December 31,2003 and 2002. Accordingly, an adjustment had been made to retained earnings at December31, 2003 to correct the errors. As discussed in Note 11 to the financial statements, thepreviously issued 2004 and 2003 consolidated financial statements have been restated tocorrect errors which resulted in the understatements of general and administrativeexpenses and the understatement of account payable and accrued expenses and to amortizesoftware development costs.

/s/ R. E. Bassie & Co.

Houston, Texas

April 15, 2005, except for note 11, which is as of September 9, 2005
**Calypso    Wireless, Inc. and Subsidiary**(A    Development Stage Company)Consolidated Balance SheetsDecember 31, 2004    and 2003  **  **
**2004**
**2003****Restated****Restated**
AssetsCurrent assets:
      Cash
$
36,318
$
833,209   Refund receivable 183,346-   Prepaid expenses    and other current assets216,0562,679   Inventories-86,103   Assets held for    sale576,000-        **Total current assets**1,011,720921,991   Property and equipment, net of    accumulated depreciation and amortization100,9594,155,324Patents423,251220,176Software development costs, net    of accumulated amortization of $1,552,698 at December 31, 20043,105,3994,392,028Other assets114,451114,908          **Total assets**$4,755,780$9,804,427  
Liabilities    and Stockholders' Equity  Current liabilities:   Accounts payable$557,265$373,497   Accrued expenses2,379,926866,946   Advances from    customers84,79084,790   Short-term notes    payable103,905-   Loans payable391,000391,000        Total current liabilities3,516,8861,716,233  Stockholders' equity:   Common stock,    $.001 par value. Authorized 200,000,000 shares:         110,436,215 shares issued and outstanding at December 31, 2004, and        105,156,483 shares issued and outstanding at December 31, 2003110,436105,156   Additional paid-in    capital21,158,99817,352,948   Deficit    accumulated during the development stage(20,030,540)(9,079,910)  1,238,8948,378,194   Less stock    subscription receivable-(290,000)     Total    stockholders' equity1,238,8948,088,194        **Total liabilities and stockholders' equity**
$4,755,780$9,804,427  See accompanying    notes to consolidated financial statements**Calypso Wireless, Inc. and Subsidiary**(A    Development Stage Company)Consolidated Statements of OperationsYears    ended December 31, 2004 and 2003   **Cumulative****totals from****inception to****December 31,**
**2004****2003****2004****  **
**Restated**
**Restated****Restated**** **Revenues 
$
- 
$
- -       Cost of goods sold 
- 
- -     ****Gross profit
- 
- -    Operating expenses:    Research and    development
161,256
819,6265,443,131   Impairment expenses
3,446,411
- 3,446,411   Write-off of    inventory
86,103
- 86,103   General and    administrative5,642,5463,033,5799,351,999   Interest
2,498
78,269208,382   Depreciation and    amortization
1,611,816
1,6741,618,514     Total    operating expenses
10,950,630
3,933,14820,154,540           Operating loss(10,950,630)(3,933,148)(20,154,540)  Other income - gain on sale of    assets- 124,000124,000       Net    loss before provision for income tax
(10,950,630)
(3,809,148)(20,030,540)Provision for income tax
-
--        Net loss
$
(10,950,630)
$
(3,809,148)(20,030,540)   Net loss per common share -    basic and diluted:      Net loss applicable to common shareholders$
(0.10)
$
(0.04)   Weighted average common shares:Weighted    average common shares: Basic and diluted
107,745,130
100,029,895   See accompanying notes to consolidated financial statements
**Calypso Wireless, Inc. and Subsidiary**
(A    Development Stage Company)
Consolidated Statements of    Stockholders' Equity
Years    ended December 31, 2004 and 2003         Accumulated    
Additional
deficit during
Stock
Total
Common Stock
paid-in
Development
subscription
stockholders'  
shares
amount
capital
Stage
receivable
equity**Balance,    December 31, 1998**
$
$
$
$
$     Proceeds from the    sale of common stock290,000,00029,0009,145,717--9,174,717   Net loss---(3,202,249)-(3,202,249)**Balance,    December 31, 1999**290,000,00029,0009,145,717(3,202,249)-5,972,468     Proceeds from the    sale of common stock4,876,834488249,612--250,100   Net loss---(86,068)-(86,068)**Balance,    December 31, 2000**294,876,83429,4889,395,329(3,288,317)-6,136,500     Issuance of common    stock for services5,856,000585585,015--585,600   Proceeds from the    sale of common stock2,120,8112121,109,895--1,110,107   Net loss---(469,904)-(469,904)**Balance,    December 31, 2001**302,853,64530,28511,090,239(3,758,221)-7,362,303     Proceeds from the    sale of common stock5,494,036549349,104--349,653   Recapitalization -    Reverse Merger(218,215,704)59,298(59,298)---   Issuance of common    shares for services10,000,00010,00070,000--80,000   Net loss, as    restated---(1,512,541)-(1,512,541)**Balance,    December 31, 2002, as restated**100,131,977100,13211,450,045(5,270,762)-6,279,415     Proceeds from    private placement of common shares3,730,9133,7311,669,599-(290,000)1,383,330   Issuance of common    shares for services6,077,5406,0783,398,104--3,404,182   Issuance of common    shares for conversion debt1,882,7201,882828,533--830,415   Cancellation of    previously issued shares(6,666,667)(6,667)6,667---   Net loss, as    restated---(3,809,148)-(3,809,148)**Balance,    December 31, 2003**105,156,483105,15617,352,948(9,079,910)(290,000)8,088,194      Proceeds    from private placement of common shares3,436,0323,4361,839,104-290,0002,132,540   Issuance of    common shares for services1,743,7001,7441,897,046--1,898,790   Issuance of    common shares for software development - costs100,00010069,900--70,000   Net loss,    as restated---(10,950,630)-(10,950,630)**Balance,    December 31, 2004**110,436,215
$110,436
$21,158,998
$(20,030,540)
$-
$1,238,894  See accompanying    notes to consolidated financial statements**Calypso Wireless, Inc. and Subsidiary**(A Development Stage Company)Consolidated Statements of Cash    FlowsYears ended December 31, 2004 and 2003   **Cumulative****totals    from****inception    to**
**2004**
**2003****December    31, 2004****  **
**Restated**
**Restated****Restated****Cash    flows from operating activities:**   Net loss
$
(10,950,630)
$
(3,809,148)$(20,030,540)   Adjustments    to reconcile net loss        to net cash used in operating activities:           Depreciation of property and equipment
59,120
1,67465,816          Amortization of software development costs
1,552,698
-1,552,698          Common stock issued for services 
1,898,790
3,404,1825,968,572          Impairment expenses
3,446,411
-3,446,411          Write-off inventory
86,103
-86,103          (Increase) decrease of operating assets:             Refund receivable(183,346)-(183,346)             Inventories 
-
271,867-             Prepaid expenses and other current assets
(213,377)
(2,679)(216,056)             Patents
(203,075)
(140,402)(423,151)             Software developments cost
(196,069)
(145,815)(4,588,097)             Other assets 
457
(67,947)(114,451)          Increase (decrease) in operating liabilities:             Accounts payable183,768(876,056)1,074,728             Accrued expenses1,512,980866,9461,512,980             Advances from customers-84,79084,790                **Net cash used in operating activities**
(3,006,170)
(412,588)(11,763,543)  **Cash    flows from investing activities:**   Capital    expenditures for property and equipment 
(27,166)
(6,818)(3,613,186)               **Net cash used in investing activities**
(27,166)
(6,818)(3,613,186)   **Cash    flows from financing activities:**   Proceeds    from issuance of stock1,842,5401,673,33014,400,447   Stock    subscription receivable290,000(290,000)-   Proceeds    from short-term borrowing
181,934
-181,934   Repayment    of short-term borrowing
(78,029)
(130,727)(78,029)   Proceeds    from loans payable
-
-391,000   Proceeds    from long-term borrowings
-
-782,695   Repayment    of long-term borrowings
-
(265,000)(265,000)               **Net cash provided by financing activities**
2,236,445
987,60315,413,047                 Net increase (decrease) in cash 
(796,891)
568,19736,318  Cash at beginning of    year 
833,209
265,012-**Cash    and cash equivalents at end of year**
$
36,318
$
833,20936,318   Supplemental schedule of    cash flow information:    Interest    paid 
$
2,498
$
78,269208,382   Non-cash    transactions:         Issuance of common stock for conversion of debt
$-$830,415$830,415        Issuance of common shares for acquisition of software development costs70,000-70,000  See accompanying    notes to consolidated financial statements
**CALYPSO WIRELESS, INC. AND SUBSIDIARY**(A Development Stage Company)Notesto Consolidated Financial StatementsDecember 31, 2004 and 2003**(1) Summary of Significant Accounting Policies
**Organization, Ownership and Business

Calypso Wireless, Inc. (the "Company or Calypso"), formerlyKleer-Vu Industries, Inc. (Kleer-Vu), was incorporated in the State of Delaware on March22, 1983 (see note 2). Its wholly-owned subsidiary, Industria de TelecomunicacionesAmericanas ATEL, S.A. (American Telecom Industries ATEL, S.A.) was incorporated in 1997under the Laws of the Republic of Costa Rica. The Company operates as a holding companywith one wholly owned subsidiary. All monetary amounts noted in the financial statementsare expressed in U.S. Dollars.

Calypso Wireless, Inc. is a development stage company. The Company is adeveloper and supplier of real-time video cellular phones and telecommunicationsinfrastructure software. The Company’s core business focuses on the development ofsmart real-time video cellular phones and wireless devices, which through Calypso’sASNAPTM unique switching technology provides greater bandwidth to seamlessly integratethe existing cellular networks and Internet IP-based telecommunications networks withouthaving to replace the existing infrastructure. The Company’s research and developmentfacilities are located in Miami Lakes, Florida and Akron, Ohio.

During 2001, the Company subsidiary relocated its machinery andequipment from facilities leased in Costa Rica to a plant owned by Selectron, S.A., whichis domiciled in Nicaragua, Central America.

The consolidated financial statements include the accounts of theCompany and its wholly owned subsidiary, American Telecom Industries ATEL, S.A. Allsignificant intercompany transactions and balances have been eliminated in consolidation.
**Refund Receivable

Refund receivable represents a net amount paid to a manufacturer forthe production of the telephone. The contract was subsequently canceled and themanufacturer agreed to return all funds received.
**Inventories

Inventories are valued at the lower-of-cost or market on a first-in,first-out basis.
**Investment Securities

The Company accounts for its investments in accordance with Statementof Financial Accounting Standards No. 115, "Accounting for Certain Investments inDebt and Equity Securities." Management determines the appropriate classification ofits investments in marketable securities at the time of purchase and reevaluates suchdetermination at each balance sheet date. Securities that are bought and held principallyfor the purpose of selling them in the near term are classified as trading securities.Debt securities for which the Company does not have the intent or ability to hold tomaturity and equity securities not classified as trading securities are classified asavailable-for-sale. The cost of investments sold is determined on the specificidentification or the first-in, first-out method. Trading securities are reported at fairvalue with unrealized gains and losses recognized in earnings, and available-for-salesecurities are also reported at fair value but unrealized gains and losses are shown inthe caption "unrealized gains (losses) on shares available-for-sale" included instockholders' equity. Management determines fair value of its investments based on quotedmarket prices at each balance sheet date. 
**Property, Equipment and Depreciation

Property and equipment are recorded at cost less accumulateddepreciation. Upon retirement or sale, the cost of the assets disposed of and the relatedaccumulated depreciation are removed from the accounts, with any resultant gain or lossbeing recognized as a component of other income or expense. Depreciation is computed overthe estimated useful lives of the assets (5-20 years) using the straight-line method forfinancial reporting purposes and accelerated methods for income tax purposes. Maintenanceand repairs are charged to operations as incurred.
**Intangible Assets

SFAS No. 142 eliminates the amortization of goodwill, and requiresannual impairment testing of goodwill and introduces the concept of indefinite lifeintangible assets. The Company adopted SFAS No. 142 effective January 1, 2002. Patentswill be amortized over a straight-line basis over 5 to 17 years, with the balanceevaluated for recoverability at each balance sheet date. Capitalized product developmentcosts will be amortized on a product-by-product basis, with the costs evaluated forrecoverability at each balance sheet date.
**Impairment of Long-Lived Assets

Realization of long-lived assets is periodically assessed by themanagement of the Company. Accordingly, in the event that facts and circumstances indicatethat property and equipment, and intangible or other assets may be impaired, an evaluationof recoverability would be performed. If an evaluation is required, the estimated futureundiscounted cash flows associated with the asset are compared to the asset's carryingamount to determine if a write-down to market value is necessary.
**Revenue Recognition

The Company recognizes revenue at the time of shipment of product toits customers or completion of services provided.
**Income Taxes

The Company is a taxable entity and recognizes deferred tax assets andliabilities for the future tax consequences attributable to differences between thefinancial statement carrying amounts of existing assets and liabilities and theirrespective tax basis. Deferred tax assets and liabilities are measured using enacted taxrates expected to be in effect when the temporary differences reverse. The effect on thedeferred tax assets and liabilities of a change in tax rates is recognized in income inthe year that includes the enactment date of the rate change. A valuation allowance isused to reduce deferred tax assets to the amount that is more likely than not to berealized.
**Advertising Costs

The cost of advertising is expensed as incurred.
**Management's Estimates and Assumptions

The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities, disclosure of contingent assets andliabilities at the date of the financial statements, and the reported amounts of revenuesand expenses. Actual results could differ from these estimates.
**Stock-based Compensation

The Company has chosen to account for stock-based compensation usingthe intrinsic value method prescribed in Accounting Principles Board Opinion No. 25,"Accounting for Stock Issued to Employees," and related Interpretations and toelect the disclosure option of SFAS No. 123, "Accounting for Stock-BasedCompensation." Accordingly, compensation cost for stock options issued to employeesis measured as the excess, if any, of the quoted market price of the Company's stock atthe date of the grant over the amount an employee must pay to acquire the stock.
**Fair Value of Financial Instruments

The Company estimates the fair value of its financial instruments usingavailable market information and appropriate valuation methodologies. However,considerable judgment is required in interpreting market data to develop the estimates offair value. Accordingly, the Company estimates of fair value are not necessarilyindicative of the amounts that the Company could realize in a current market exchange. Theuse of different market assumption and/or estimation methodologies may have a materialeffect on the estimated fair value amounts. The interest rates payable by the Company onits notes payable approximate market rates. The Company believes that the fair value ofits financial instruments comprising accounts receivable, notes receivable, accountspayable, and notes payable approximate their carrying amounts.
**New Standards Implemented

In December 2004, the Financial Accounting Standards Board issuedStatement of Financial Accounting Standards No. 153. This statement addresses themeasurement of exchanges of nonmonetary assets. The guidance in APB Opinion No. 29, *"Accountingfor Nonmonetary Transactions,"* is based on the principle that exchanges ofnonmonetary assets should be measured based on the fair value of the assets exchanged.

The guidance in that opinion; however, included certain exceptions tothat principle. This statement amends Opinion 29 to eliminate the exception fornonmonetary exchanges of similar productive assets and replaces it with a generalexception for exchanges of nonmonetary assets that do not have commercial substance. Anonmonetary exchange has commercial substance if the future cash flows of the entity areexpected to change significantly as a result of the exchange. This statement is effectivefor financial statements for fiscal years beginning after June 15, 2005. Earlierapplication is permitted for nonmonetary asset exchanges incurred during fiscal yearsbeginning after the date of this statement is issued. Management believes the adoption ofthis statement will have no impact on the financial statements of the Company.

In December 2004, the Financial Accounting Standards Board issuedStatement of Financial Accounting Standards No. 152, which amends FASB statement No. 66, *"Accountingfor Sales of Real Estate,"* to reference the financial accounting and reportingguidance for real estate time-sharing transactions that is provided in AICPA Statement ofPosition (SOP) 04-2, *"Accounting for Real Estate Time-Sharing Transactions."*This statement also amends FASB Statement No. 67, *"Accounting for Costs andInitial Rental Operations of Real Estate Projects,"* to state that the guidancefor (a) incidental operations and (b) costs incurred to sell real estate projects does notapply to real estate time-sharing transactions. The accounting for those operations andcosts is subject to the guidance in SOP 04-2. This statement is effective for financialstatements for fiscal years beginning after June 15, 2005. Management believes theadoption of this statement will have no impact on the financial statements of the Company.

In November 2004, the Financial Accounting Standards Board (FASB)issued Statement of Financial Accounting Standards No. 151, *"Inventory Costs—an amendment of ARB No. 43, Chapter 4."* This statement amends the guidance in ARBNo. 43, Chapter 4, *"Inventory Pricing,"* to clarify the accounting forabnormal amounts of idle facility expense, freight, handling costs, and wasted material(spoilage). Paragraph 5 of ARB 43, Chapter 4, previously stated that *"under somecircumstances, items such as idle facility expense, excessive spoilage, double freight,and rehandling costs may be so abnormal as to require treatment as current periodcharges."* This statement requires that those items be recognized ascurrent-period charges regardless of whether they meet the criterion of *"soabnormal."* In addition, this statement requires that allocation of fixedproduction overheads to the costs of conversion be based on the normal capacity of theproduction facilities. This statement is effective for inventory costs incurred duringfiscal years beginning after June 15, 2005. Management does not believe the adoption ofthis statement will have any immediate material impact on the Company.

In May 2003, the Financial Accounting Standards Board issued Statementof Financial Accounting Standards No. 150, *"Accounting for Certain FinancialInstruments with Characteristics of Both Liabilities and Equity"* (hereinafter *"SFASNo. 150"*). SFAS No. 150 establishes standards for classifying and measuringcertain financial instruments with characteristics of both liabilities and equity andrequires that those instruments be classified as liabilities in statements of financialposition. Previously, many of those instruments were classified as equity. SFAS No. 150 iseffective for financial instruments entered into or modified after May 31, 2003 andotherwise is effective at the beginning of the first interim period beginning after June15, 2003. The Company has determined the adoption of this statement will have no effect onthe Company’s financial statements.
**Reclassifications

Certain 2003 amounts have been reclassified to conform to the 2004presentation.
**(2) Inventories

Inventories consisted of raw materials at December 31, 2003, and werelocated at the Selectron, S.A. plant in Managua, Nicaragua. The December 31, 2003 balanceof inventory was written-off during 2004.
**(3) Property and Equipment

Major classes of property and equipment together with their estimateduseful lives, consisted of the following:

December 31
Years
2004
2003
Machinery and    equipment
5-15
$
-
$
3,405,952
Laboratory equipment
5-15
99,319
715,778
Office furniture and    equipment
3-5
67,456
40,290
166,775
4,162,020
Less accumulated    depreciation
65,816
6,696
Net property and equipment
$
100,959
$
4,155,324
The machinery and equipment for production of the products had not beenplaced in service as of December 31, 2003. During 2004, the Company decided to outsourcethe production of the products to independent contractors; therefore the machinery andequipment purchased specifically for the production of the telephones and other relatedproducts was written down to the net realizable sales value, estimated to be approximately$576,000, resulting in a impairment charge in the amount of $3,446,411. The $576,000estimated sales value of the machinery and equipment was reclassified to a separate lineitem in the current assets section of the balance sheet as of December 31, 2004. Thisevaluation of long-lived assets is consistent with our accounting policy on"Impairment of Long-Lived Assets as noted in note 1 to the financial statements.
**(4) Software Development Costs

In accordance with SFAS 86, the Company expensed as research anddevelopment costs, all costs associated with establishing the technological feasibility ofthe software. Technological feasibility was demonstrated in the first quarter of 1999.+Pursuant to paragraph 4 of SFAS 86, Calypso concluded that technological feasibility wasestablished because the Company had completed all planning, designing, coding and testingactivities necessary to establish that the product could be produced to meet its designspecifications including functions, features, and technical performance requirements.Calypso has a detailed product design, has the necessary skills, and hardware and softwaretechnology are available to produce the project. The Company has obtained a patent for itstechnology and successful field tests of its Calypso’s C1250i WiFi-GSM-GPRS VoIPsmart cellular phone were performed by Sleipner SA and other companies. However,notwithstanding the Company’s determination that it had established the technologicalfeasibility of the software, there has been no revenues recorded after we determinedfeasibility because the technology was advanced from that time and the Company requiredsignificant capital investment as previously disclosed in SEC filings.

Software development costs represent capitalized costs incurred in thedevelopment of the cellular phones and telecommunications infrastructure software. TheCompany began capitalizing this cost once technological feasibility had been establishedduring the first quarter of 1999. All costs incurred prior to establishment oftechnological feasibility were expensed as research and development expenses. The Companywill begin amortizing this cost once the products are available for general release tocustomers. See note 9 for restatement of amounts reported as software development costs in2003 and 2002. Effective December 31, 2004, the Company began amortizing the December 31,2004 balance of software development costs over a three-year period. For the year endedDecember 31, 2004 and 2003, amortization expense for software development cost was$1,552,698 and $0, respectively. Effective January 1, 2005, Company is no longercapitalizing software development costs.
**(5) Long-term Debt

Long-term debt represents a revolving line of credit agreement with afinancial institution, which allowed the Company to borrow up to $1,500,000 throughDecember 31, 2003. The note bears interest at 10% per annum, with principal and accruedinterest due at December 31, 2003. The note was secured by a personal guarantee of theCompany’s former Chief Executive Officer. The balance of the note and accruedinterest was converted to equity in 2003 by the issuance of 2,394,820 shares of commonstock.
**(6) Capital Stock

The Company is authorized to issue up to 200,000,000 shares of CommonStock, of which 110,436,215 were issued and outstanding as of December 31, 2004.
**(7) Income Taxes**
A reconciliation of income taxes at the federal statutory rate toamounts provided for the years ended December 31, are as follows:

December 31
2004
2003
Tax expense/(benefit)    computed at statutory rate for continuing operations
$
(3,723,000)
$
(1,295,000)
Tax (benefit) of operating    loss carryforwards
3,723,000
1,295,000
Tax expense/(benefit) for    continuing operations
$
-
$
-
The Company has current net operating loss carryforwards in excess of$20,000,000 as of December 31, 2004, to offset future taxable income, which expires invarious years through 2024.

Deferred taxes are determined based on the temporary differencesbetween the financial statement and income tax bases of assets and liabilities as measuredby the enacted tax rates, which will be in effect when these differences reverse. Thecomponents of deferred income tax assets are as follows:

December 31
2004
2003
Deferred tax assets:
$
$
Net operating loss
6,810,000
3,087,000
Total deferred tax assets
6,810,000
3,087,000
Valuation allowance
(6,810,000)
(3,087,000)
Net deferred assets
$
-
$
-
At December 31, 2004, the Company provided a 100% valuation allowancefor the deferred tax asset because given the volatility of the current economic climate,it could not be determined whether it was more likely than not that the deferred tax assetwould be realized.
**(8) Lease Agreements

The Company leases office space under noncancellable-operating leases,which expires in various years through September 2007. Future minimum lease under theseoperating leases is as follows:
Year December 31,Amount2005$65,152200618,15620077,659$90,967**(9) Restatements

The December 31, 2003 and 2002 financial statements have been restatedto correct for the misclassification of expenditures between software development cost andresearch and development expenses. The prior period adjustments to present the correctionof errors are as follows:
2003
2002As PreviouslyAs PreviouslyReported
As RestatedReportedAs RestatedDecember 31:
Software development costs
$
6,531,795
4,452,169
5,506,213
4,246,213
Total assets
11,884,053
9,804,427
10,406,110
9,146,110
Deficit accumulated during    the development stage
(6,393,838)
(8,473,464)
(4,010,762)
(5,270,762)
Total stockholders' equity
11,134,766
9,055,140
7,539,415
6,279,415
For the years ended    December 31:
Research and development
$
-
819,626
-
1,260,000
Net loss
(2,383,076
(3,202,702)
(252,541)
(1,512,541)
Basic loss per share
(0.02)************************************************ |
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