**U.S.
      SECURITIES AND EXCHANGE COMMISSION**




WASHINGTON,
      D.C. 20549




**FORM
      10-QSB**


(Mark
      One)






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




For
      the
      quarterly period ended March 31, 2006




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




For
      the
      transition period from _______ to __________






*Commission
      file number 001-10196*




**STUDIO
      ONE MEDIA, INC.**


(Exact
      name of registrant as specified in its charter)




DELAWARE
              23-2517953(State
                  or other jurisdiction of
                  incorporation or organization)
              (IRS
                  EmployerIdentification
                  No.)







7650
      E.
      Evans Rd., Suite C


Scottsdale,
      Arizona  85260


(Address
      of principal executive offices) (Zip Code )





(480)
      861-1183


(Registrant's
      telephone number, including area code)





DIMENSIONAL
      VISIONS INCORPORATED


8777
      N. Gainey Center Drive, Suite 191, Scottsdale, Arizona 85258


(Former
      name or former address, if changed since last report)




Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 12 months (or for such shorter period
      that the registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days.






Yes
      [ X ]
      No [  ] As of March 31, 2006, the number of shares of Common Stock issued
      and outstanding was 1,310,987.




Transitional
      Small Business Disclosure Format (check one): Yes [  ] No [ X ]








1




**STUDIO
      ONE MEDIA, INC.**








INDEX
            PAGE
                NUMBER**PART
              1 - FINANCIALS**Item 1.
            Financial
              Statements (Unaudited)
            3Balance
              Sheet - June 30, 2005 and March 31, 2006
            3Statement
                of Operations - For the three and nine months ended March 31, 2006
                and
                2005
            4Statements
                of Stockholders’ Deficiency - For the years ended June 30, 2005 and 2004
                and nine months ended March 31, 2006
            5Statement
                of Cash Flows - For the nine months ended March 31, 2006 and
                2005
            6Notes
              to Financial Statements
            7Item
              2.
            Management’s
                Discussion and Analysis of Financial Condition and Results of
                Operations
            10Item
              3.
            Controls
              and Procedures
            10**PART
              II - OTHER INFORMATION**Item
              1.
            Legal
              Proceedings
            11Item
              2.
            Changes
              in Securities
            11Item
              3.
            Defaults
              Upon Senior Securities
            11Item
              4.
            Submission
              of Matters to a Vote of Security Holders
            11Item
              5.
            Other
              Information
            11Item 6.
            Exhibits
            12SIGNATURES
            12CERTIFICATIONS
            13







2




**PART
      I - FINANCIAL INFORMATION**




**ITEM
      1. FINANCIAL STATEMENTS**




**STUDIO
      ONE MEDIA, INC. AND SUBSIDIARY**


**CONDENSED
      CONSOLIDATED BALANCE SHEETS**




March 31,       June 30,
                                                        2006            2005
                                                    ------------    -----------
                                                     (UNAUDITED)
                                    ASSETS

Total assets                                         $      --      $     --
                                                     ===========    ===========

                      LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
  Short-term borrowings                              $   632,520    $   632,520
  Accounts payable, accrued expenses and
   other liabilities                                     755,328        689,610
                                                    ------------    -----------
Total current liabilities                              1,387,848      1,322,130
                                                    ------------    -----------

Total liabilities                                      1,387,848      1,322,130
                                                    ------------    -----------
Commitments and contingencies                               --             --

Stockholders' equity
  Preferred stock - $.001 par value, authorized
   10,000,000 shares; issued and
   outstanding - 524,044 shares at
   March 31, 2005 and at June 30, 2005                       524            524
  Additional paid-in capital                             908,894        908,894
                                                    ------------    -----------
                                                         909,418        909,418
  Common stock - $.001 par value, authorized
   100,000,000 shares; issued and
   outstanding 1,310,987 shares at
   March 31, 2005 and June 30, 2005                        1,311          1,111
  Additional paid-in capital                          22,514,541     22,504,741
  Deficit                                            (24,813,118)   (24,737,400)
                                                    ------------    -----------

Total stockholders' equity                            (1,387,848)    (1,322,130)
                                                    ------------    -----------

Total liabilities and stockholders' equity           $      --     $       --
                                                     ===========    ===========

See notes to condensed consolidated financial statements.




3




STUDIO
      ONE MEDIA, INC. AND SUBSIDIARY


CONDENSED
      CONSOLIDATED STATEMENTS OF OPERATIONS


(UNAUDITED)


Three months Ended              Nine Months Ended
                                        March 31,                      March 31,
                              --------------------------    --------------------------
                                     2006           2005           2006           2005
                              -----------    -----------    -----------    -----------
Operating revenue             $      --      $      --      $      --      $      --
Cost of sales                        --             --             --             --
                              -----------    -----------    -----------    -----------

Gross profit                         --             --             --             --
                              -----------    -----------    -----------    -----------
Operating expenses
  General & administrative
  expenses                         13,500          3,000         24,749         62,896
                              -----------    -----------    -----------    -----------

Total operating expenses           13,500          3,000         24,749         62,896
                              -----------    -----------    -----------    -----------

Loss before other expenses        (13,500)       ( 3,000)       (24,749)       (62,896)
                              -----------    -----------    -----------    -----------
Other expenses
   Interest expense                16,990        (16,748)        50,969        (37,657)
                              -----------    -----------    -----------    -----------

Net loss                      $   (30,490)   $   (19,748)   $   (75,718)   $  (100,553)
                              ===========    ===========    ===========    ===========

Net loss per share of
   common stock               $     (.027)   $     (.018)   $     (.068)   $     (.093)
                              ===========    ===========    ===========    ===========
Weighted average shares of
   common stock outstanding     1,117,509      1,081,334      1,113,177      1,081,334
                              ===========    ===========    ===========    ===========


See
      notes
      to condensed consolidated financial statements.




4




**STUDIO
      ONE MEDIA, INC. AND SUBSIDIARY**


**CONSOLIDATED
      STATEMENTS OF STOCKHOLDERS' DEFICIENCY**


**YEARS
      ENDED JUNE 30, 2002 TO 2005**


**AND
      PERIOD ENDED MARCH 31, 2006**


(Unaudited)


Preferred Stock                       Common Stock
-------------------------------  -------------------------------------
                     Additional                             Additional
 ($.001 Par Value)    Paid-in        ($.001 Par Value)        Paid-in
 Shares     Amount    Capital       Shares        Amount      Capital       Deficit         Total
---------   ------ ----------     ---------      ------     -----------   ------------   -----------
Balance, June 30, 2002

524,044   $  524   $  908,894      1,053,445      $1,053    $22,434,299   $(24,404,302)  $(1,059,532)
=======   ======   ==========     ==========     =======    ===========   ============   ===========


Surrender of 36,458
shares of the Company's
common stock originally
issued for compensation              (36,458)        (36)            36             --             --

Net loss      --           --             --          --             --       (118,808)     (118,808)

-------   ------   ----------     ----------     -------    -----------   ------------   -----------

Balance, June 30, 2003

524,044   $  524   $  908,894      1,016,987      $1,017    $22,434,335   $(24,523,110)  $(1,178,340)
=======   ======   ==========     ==========     =======    ===========   ============   ===========

Issuance of 29,000 shares
of the Company's common
stock to consultants for
services valued at $21,750            29,000          29         21,721             --       $21,750


Net loss     --           --             --          --             --      $(107,613)     $(107,613)
-------   ------   ----------     ----------     -------    -----------   ------------   -----------


Balance, June 30, 2004

524,044  $   524   $  908,894      1,058,526      $1,046    $22,456,056  $(24,630,723)   $(1,264,203)
=======   ======   ==========     ==========     =======    ===========   ============   ===========

Issuance of 65,000 shares
of the Company's common
stock to consultants for
services valued at $48,750            65,000          65         48,685             --       $48,750

Net loss     --           --             --          --             --       $(106,677)    $(106,677)
-------   ------   ----------     ----------     -------    -----------   ------------   -----------


524,044  $   524   $  908,894      1,110,987      $1,111    $22,504,741  $(24,737,400)   $(1,322,130)
=======   ======   ==========     ==========     =======    ===========   ============   ===========

Issuance of 200,000 shares
of the Company's common
stock to consultants for
services valued at $10,000           200,000         200          9,800             --       $10,000

Net loss     --           --             --          --             --       $(75,718)      $(75,718)

-------   ------   ----------     ----------     -------    -----------   ------------   -----------
Balance, March 31, 2006

524,044  $   524   $  908,894      1,310,987      $1,311    $22,514,541  $(24,813,118)   $(1,387,848)
=======   ======   ==========     ==========     =======    ===========   ============   ===========


* The above common shares have been adjusted retroactively
      for
      a 60:1 reverse stock split occurring May 6, 2004.




See notes to condensed consolidated financial statements.


5




**STUDIO
      ONE MEDIA, INC. AND SUBSIDIARY**


**CONDENSED
      CONSOLIDATED STATEMENT OF CASH FLOWS**


(UNAUDITED)


Nine months ended
                                                               March 31,
                                                     --------------------------
                                                         2006          2005
                                                     -----------   ------------

Cash flows from operating activities
  Net loss                                           $   (75,718)  $   (100,553)
  Total adjustments to reconcile net loss
    to net cash used in operating activities              75,718        100,553
                                                     -----------   ------------
Net cash used in operating activities                       ----           ----
                                                     -----------   ------------

Cash flows from financing activities
  Short term borrowings                                     ----           ----
                                                     -----------   ------------
Net cash provided by financing activities                   ----           ----
                                                     -----------   ------------

Net increase (decrease) in cash                             ----           ----
Cash, beginning                                             ----           ----
                                                     -----------   ------------
Cash, ending                                         $      ----   $       ----
                                                     ===========   ============

Supplemental disclosure of cash flow information:
  Cash paid during the period for interest           $      ----   $       ----
                                                     ===========   ============




See
      notes
      to condensed consolidated financial statements.








6
 
 **STUDIO
        ONE MEDIA, INC., AND SUBSIDIARY**
 **NOTES
        TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**
 **NINE
        MONTHS ENDED MARCH 31, 2006**
 **(UNAUDITED)**





**NOTE
      1. BASIS OF PRESENTATION OF INTERIM FINANCIAL STATEMENTS**




The
      interim financial statements are prepared pursuant to the requirements for
      reporting on Form 10-QSB. The June 30, 2005, balance sheet data were derived
      from audited financial statements but does not include all disclosures required
      by generally accepted accounting principles. The interim financial statements
      and notes thereto should be read in conjunction with the financial statements
      and notes included in the Company's Annual Report on Form 10-KSB for the fiscal
      year ended June 30, 2005. In the opinion of management, the interim financial
      statements reflect all adjustments of a normal recurring nature necessary for
      a
      fair statement of the results for the interim periods presented. The financial
      statements as of and for the period ended March 31, 2006 and 2005 are unaudited.
      The financial statements for the period ended March 31, 2006 have been reviewed
      by an independent public accountant pursuant to rule 10-01(d) of regulation
      S-X
      and following applicable standards for conducting such reviews, and the report
      of the accountant is included as part of this filing.




Our
      auditors conducted their review in accordance with the standards of the Public
      Company Accounting Oversight Board (United States). A review of interim
      financial information consists principally of applying analytical procedures
      and
      making inquiries of persons responsible for financial and accounting matters.
      It
      is substantially less in scope than an audit conducted in accordance with the
      standards of the Public Company Accounting Oversight Board, the objective of
      which is the expression of an opinion regarding the financial statements taken
      as a whole. Accordingly, our auditors express no such an opinion.




The
      current period results of operations are not necessarily indicative of results
      which ultimately will be reported for the full year ending June 30, 2005.




The
      Company has incurred losses since inception of
      $24,813,118 and has a
      working capital deficiency of $1,387,848
      as of March
      31, 2006.




As
      a
      result of no revenue, the company has eliminated its fixed overhead costs.
      The
      lone officer of the Company is working without compensation out of office space
      at no charge to the company.




The
      accompanying financial statements have been prepared assuming that the company
      will continue as a going concern. As discussed above, the Company has no
      established source of revenue and no operations. This raises substantial doubt
      about the Company's ability to continue as a going concern. The financial
      statements do not include any adjustments that might result from this
      uncertainty.




NOTE
      2.
      ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LIABILITIES






March
                31, 2006
            
            
            June
              30, 2005Accounts
payable
            
            $
            448,887
            
            $
            434,138Salaries
            
            
            16,072
            
            
            16,072Accrued
              Interest
            
            
            290,369
            
            
            239,400Total
            
            $
            755,328
            
            $
            689,610






7
 
 **STUDIO
          ONE MEDIA, INC., AND SUBSIDIARY**
 **NOTES
          TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**
 **NINE
          MONTHS ENDED MARCH 31, 2006**
 (UNAUDITED)




**NOTE
      3. SHORT-TERM BORROWINGS**




On
      January 12, 2001, the Company secured a $500,000 line of credit through Merrill
      Lynch that was obtained by an investor group of existing stockholders as
      guarantors of the line of credit. As a result of market conditions, the line
      of
      credit was limited to $393,000 which represents the amount of securities
      securing the line of credit by the investor group. The Company no longer has
      access to any financing under this line of credit. As of January 13, 2002,
      the
      outstanding debt was in default, and the Company was unable to pay. The
      guarantors paid off the debt to Merrill Lynch, and assumed the loan at an
      on-going interest rate of 10% due from the Company. The outstanding debt to
      the
      guarantors, Russell Ritchie and Dale Riker, as of March 31, 2006 was $399,253
      plus accrued interest in the amount of $165,878.




During
      July and August of 2001 the Company borrowed $45,000 and issued a 14%
      convertible debenture for $25,000 due in October 2001 and issued a 12%
      convertible debenture for $20,000 due in February 2002. Both debentures are
      in
      default under the terms of the debenture agreement. The Company continues to
      accrue interest on these obligations. The debentures are convertible into
      360,000 shares of the Company's common stock at $.125 per share.




During
      September and October 2001 the Company borrowed $180,000 from a limited
      liability company and signed a 12% secured note that pledged the assets of
      the
      Company as collateral for the loan. The note was originally due on October
      2,
      2004 along with all unpaid accrued interest. Under the terms of the secured
      note
      the obligation was declared in default as a result of its insolvency. The
      Company continues to accrue interest under this obligation.




During
      January 2002 the company borrowed $8,267 from an individual and no repayment
      terms have been established at this time.




On
      or
      about December 6, 2001, Russell H. Ritchie, Dale Riker, and Suntine Enterprises,
      LLC (the "Arizona Plaintiffs") brought an action in the Superior Court of the
      State of Arizona, in and for the County of Maricopa, No. CV2001-021203, against
      the Company, its officers, directors, consultants and shareholders
      (collectively, "Defendants"), for Breach of Contract and Tort. On April 30,
      2003, the Company entered into a settlement agreement and release with "the
      debt
      holder group" (See Exhibit 10.5 to Form 10-KSB for year ended December 30,
      2003)
      and this matter was dismissed without prejudice by the Arizona Plaintiffs,
      on
      June 13, 2002. The debt holder group includes the investor group representing
      $399,253 of short term debt, the limited liability company of $180,000 of short
      term debt and an entity owned by the investor group which made disbursements
      of
      approximately $47,244 for the benefit of the Company through June 30, 2003,
      which is included
      in other liabilities. The agreement calls for all of debt holder group
      liabilities to be paid in full by issuing $50,000 in post reorganization
      unrestricted Company Common Stock and issuing $200,000 in post reorganization
      restricted Company Common Stock. The agreement requires theCompany's
      common stock to be issued within 10 days of the Completion of the reorganization
      of the Company. At the time the stock is issued, interest accrued on the notes
      will be cancelled. The debt holder group is permitted to liquidate up to $10,000
      worth of the unrestricted common stock each month for five months commencing
      10
      days after receipt of the Company's Common Stock.




The
        debt
        holder group may receive additional unrestricted stock if the Company's stock
        falls below $50,000 upon liquidation and additional shares of restricted
        stock
        if the price of the restricted shares fall below $200,000 one year after
        first
        receipt. As of the date of this filing, no plan of reorganization has been
        entered into.







**NOTE
      4. COMMITMENTS AND CONTINGENCIES**




There
      are
      no legal proceedings that the Company believes will have a material adverse
      effect on its financial position.




The
      Company has not declared dividends on Series A or B Convertible Preferred Stock.
      The cumulative dividends in arrears through June 30, 2005 was approximately
      $126,975.






**NOTE
      5. COMMON STOCK**




On
      May 6,
      2004, the Board of Directors of the Company and a majority of the stockholders
      entitled to vote thereon approved and the Company filed a Certificate of
      Amendment of Certificate of Incorporation of the Corporation with the Secretary
      of State for the State of Delaware. The number of shares of the Company
      outstanding and entitled to vote on an amendment to the Articles of
      Incorporation was 61,771,510. The amendment authorized the Company to reverse
      its issued and outstanding shares, giving one (1) new share for each sixty
      (60)
      existing shares issued and outstanding. The Company now has 1,310,987
      post-reverse shares outstanding. The effect of the reverse stock split has
      been
      recognized retroactively as of December 31, 2003 in the financial statements,
      and all per share data in the financial statements and in the shareholder equity
      accounts have been restated to give effect to the reverse stock split.




As
      of
      March 31, 2006, there are outstanding 78,683of non-public warrants to purchase
      the Company's common stock at prices ranging from $7.50 to $9.00 with a weighted
      average price of $7.88 per share. The Company is disputing certain of these
      warrants.






8
 
 **STUDIO
        ONE MEDIA, INC., AND SUBSIDIARY**
 **NOTES
        TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**
 **NINE
        MONTHS ENDED MARCH 31, 2006**
 (UNAUDITED)




**NOTE
      6. PREFERRED STOCK**




The
      Company has authorized 10,000,000 shares of $.001 par value per share Preferred
      Stock, of which the following were issued and outstanding:





Allocated
            
            OutstandingMarch
                31,  2006
            
            June
                30, 2005Series
              A Preferred
            
            100,000
            
            15,500
            
            15,500Series
              B Preferred
            
            200,000
            
            3,500
            
            3,500Series
              C Preferred
            
            1,000,000
            
            13,404
            
            13,404Series
              D Preferred
            
            375,000
            
            130,000
            
            130,000Series
              E Preferred
            
            
            1,000,000
            
            
            275,000
            
            
            275,000Series
              P Preferred
            
            
            600,000
            
            
            86,640
            
            
            86,640Total
              Preferred Stock
            
            
            3,275,000
            
            
            524,044
            
            
            524,044




The
      Company's Series A Convertible 5% Preferred Stock ("Series A Preferred"),
      100,000 shares authorized, is convertible into common stock at the rate of
      1.6
      shares of common stock for each share of the Series A Preferred. Dividends
      from
      date of issue are payable from retained earnings, and have been accumulated
      on
      June 30 each year, but have not been declared or paid.




The
      Company's Series B Convertible 8% Preferred Stock ("Series B Preferred") is
      convertible at the rate of 4 shares of common stock for each share of Series
      B
      Preferred. Dividends from date of issue are payable on June 30 from retained
      earnings at the rate of 8% per annum and have not been declared or paid.




The
      Company's Series C Convertible Preferred Stock ("Series C Preferred") is
      convertible at a rate of 0.4 shares of common stock per share of Series C
      Preferred.




The
      Company's Series D Convertible Preferred Stock ("Series D Preferred") is
      convertible at a rate of 2 shares of common stock per share of Series D
      Preferred.




The
      Company's Series E Convertible Preferred Stock ("Series E Preferred") is
      convertible at a rate of 1 share of common stock per share of Series E
      Preferred.




The
      Company's Series P Convertible Preferred Stock ("Series P Preferred") is
      convertible at a rate of 0.4 shares of common stock for each share of Series
      P
      Preferred.




The
      Company's Series A Preferred, Series B Preferred, Series D Preferred and Series
      E Preferred were issued for the purpose of raising operating funds. The Series
      C
      Preferred was issued to certain holders of the Company's 10% Secured Notes
      in
      lieu of accrued interest and also will be held for future investment purposes.




The
      Series P Preferred was issued on September 12, 1995, to InfoPak shareholders
      in
      exchange for (1) all of the outstanding capital stock of InfoPak, (2) as signing
      bonuses for certain employees and a consultant of InfoPak, and (3) to satisfy
      InfoPak's outstanding debt obligations to certain shareholders.






NOTE 7. INCOME TAXES




There
      was
      no provision for current income taxes for the nine months
      ended March 31, 2006 and 2005.




The
      federal net operating loss carry forwards of approximately $24,813,118 expire
      in
      varying amounts through 2023. In addition the Company has state carryforwards
      of
      approximately $6,755,000.




The
      Company has had numerous transactions in its common stock. Such transactions
      may
      have resulted in a change in the Company's ownership, as defined in the Internal
      Revenue Code Section 382. Such change may result in an annual limitation on
      the
      amount of the Company's taxable income which may be offset with its net
      operating loss carry forwards. The Company has not evaluated the impact of
      Section 382, if any, on its ability to utilize its net operating loss carry
      forwards in future years.











9


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




The
      discussion and financial statements contained herein are for the nine months
      ended March 31, 2006 and 2005. The following discussion regarding the financial
      statements of the Company should be read in conjunction with the financial
      statements of the Company included herewith.




**NINE
      MONTHS ENDED MARCH 31, 2006 AND 2005**




**RESULTS
      OF OPERATIONS**




The
      net
      loss for the quarter ended March 31, 2006, was $30,490 compared with a net
      loss
      of $19,748 for the fiscal quarter ended March 31, 2005. General and
      administrative expenses increased in the quarter ended March 31, 2006 by
      approximately $10,000 compared to the quarter ended March 31, 2005. The increase
      is attributed to consulting and other outside services in the quarter ended
      March 31, 2006.




There
      was
      no revenue for the nine months ended March 31, 2006 and the nine months ended
      March 31, 2005, as the Company ceased all marketing and sales activity during
      the last quarter of 2002.




As
      a
      result of no revenue, the Company has eliminated its fixed overhead costs.
      The
      sole officer
      of the Company is working without compensation out of office space at no charge
      to the Company.




**LIQUIDITY
      AND CAPITAL RESOURCES**




The
      Company had no funding during the nine months ended March 31, 2006, except
      for
      $5,000 advanced by a shareholder to pay for audit fees.




The
      Company's financial position is precarious. Unless we are able to acquire
      additional debt or equity financing to cover ongoing operating costs, satisfy
      liabilities, and sell or merge or acquire another operating entity or other
      business combination, we may not be able to continue as a going concern. The
      probability of obtaining financing is unlikely at this time. Therefore, current
      management of the Company is reevaluating the Company's prospects and
      considering the Company's options, such as a sale, merger, or other business
      combination. Certain current expenditures are being paid by an investor.






**ITEM
      3. CONTROLS AND PROCEDURES**




Our
      President and Chief Financial Officer (the "Certifying Officer") is responsible
      for establishing and maintaining disclosure controls and procedures for the
      Company. The Certifying Officer has designed such disclosure controls and
      procedures to ensure that material information is made known to them,
      particularly during the period in which this report was prepared. The Certifying
      Officer has evaluated the effectiveness of the Company's disclosure controls
      and
      procedures as of March 31, 2006, and believes that the Company's disclosure
      controls and procedures are effective based on the required evaluation. There
      have been no significant changes in internal controls or in other factors that
      could significantly affect internal controls subsequent to the date of their
      evaluation, including any corrective actions with regard to significant
      deficiencies and material weaknesses.




10




**PART
      II - OTHER INFORMATION**






**ITEM
      1. LEGAL PROCEEDINGS**




(a)
      On or
      about December 6, 2001, Russell H. Ritchie, Dale Riker, and Suntine Enterprises,
      LLC (the "Arizona Plaintiffs") brought an action in the Superior Court of the
      State of Arizona, in and for the County of Maricopa, No. CV2001-021203, against
      the Company, its officers, directors, consultants and shareholders
      (collectively, "Defendants"), for Breach of Contract and Tort. This matter
      was
      dismissed without prejudice by the Arizona Plaintiffs, on June 13, 2002.




(b)
      In
      2003, the Company was sued in the Superior Court of the State of California,
      Orange County, by the law firm of Oswald & Yapp, a Professional Corporation.
      The suit was based on claims of legal fees for services rendered but not paid.
      The Company failed to respond to the suit and on February 27, 2004, a judgment
      was entered against the Company in the amount of $31,579.




To
      the
      best knowledge of our management, there are no other material litigation matters
      pending or threatened against us.






**ITEM
      2. CHANGES IN SECURITIES AND USE OF PROCEEDS**




(a)
      On
      May 6, 2004, the Registrant amended its Articles of Incorporation to authorize
      the Registrant to reverse its issued and outstanding shares, giving one (1)
      new
      share for each sixty (60) existing shares issued and outstanding. The Registrant
      now has 1,310,987 post-reverse shares outstanding.






**ITEM
      3. DEFAULTS UPON SENIOR SECURITIES**




None.




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




(a)
      On
      May 6, 2004, the Registrant filed a Certificate of Amendment of Certificate
      of
      Incorporation of Studio One Media, Inc. (f/k/a Dimensional Visions Incorporated)
      with the Secretary of State for the State of Delaware. The number of shares
      common stock of the Registrant outstanding and entitled to vote on an amendment
      to the Articles of Incorporation was 61,771,510. The May 6, 2004 amendment
      was
      consented to and approved by a majority vote of the stockholders holding a
      majority of the stock entitled to vote thereon. The amendment authorized the
      Registrant to reverse its issued and outstanding shares, giving one (1) new
      share for each sixty (60) existing shares issued and outstanding. The Registrant
      now has
      1,310,987 post-reverse shares outstanding.






**ITEM
      5. OTHER INFORMATION**




On
      March
      29, 2006, the Company filed a Certificate of Amendment to Articles of
      Incorporation with the Office of the Secretary of State for the State of
      Delaware, changing its name from Dimensional Visions Incorporated to STUDIO
      ONE
      MEDIA, INC. The new name is effective March 29, 2006, and its stock is now
      traded Over The Counter Bulletin Board under the Symbol SOMD.




11




**ITEM
      6. EXHIBITS**




a)
      The
      following Exhibits are filed herein:




**NO.****TITLE**




31.1
              Certification
                  of Chief Executive Officer and of Chief Financialofficer
                  pursuant to the Securities Exchange Act of 1934, Rules13a-14
                  and 15d-14, as adopted pursuant to Section 302 of theSarbanes-Oxley
                  Act of 2002
  32.1
                Certification
                    of Chief Executive Officer and of Chief Financialofficer
                    pursuant to 18 U.S.C. Section 1350, as adopted pursuantto
                    Section 906 of the Sarbanes-Oxley Act of
                    2002




**SIGNATURES**






In
      accordance with the Exchange Act, the registrant caused this report to be signed
      on its behalf by the undersigned, duly authorized.










**STUDIO
              ONE MEDIA, INC.**Date: *May
              19, 2006*
            By:
            /s/ *Preston
              J. Shea**Preston
              J. Shea**Financial
                officer**(Principal
                Executive and Financial
                Officer)*






12







**CERTIFICATION
      PURSUANT TO RULE 13a 14(a)/15d-14(a) and**


**SECTION
      302 OF THE SARBANES-OXLEY ACT**






I,
      Preston J. Shea, President and Chief Financial Officer of Studio One Media,
      Inc., certify that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of Studio One Media, Inc.;




2.
      Based
      upon my knowledge, this quarterly report does not contain any untrue statement
      of a material fact or omit to state a material fact necessary in order to make
      the statements made, in light of the circumstances under which such statements
      were made, not misleading with respect to the period covered by this report;




3.
      Based
      upon my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the periods presented in this report;




4.
      The
      small business issuer's other certifying officer(s) and I are responsible for
      establishing and maintaining disclosure controls and procedures (as defined
      in
      Exchange Act Rules 13a-15(e)) for the small business issuer and have:




a)
            Designed
                such disclosure controls and procedures, or caused such disclosure
                controls and procedures to be designed under our supervision, to
                ensure
                that material information relating to the small business issuer,
                including
                its consolidated subsidiaries, is made known to us by others within
                those
                entities, particularly during the period in which this report is
                prepared;




b)
            Evaluated
                the effectiveness of the small business issuer's disclosure controls
                and
                procedures and presented in this report our conclusions about the
                effectiveness of the disclosure controls and procedures as of the
                end of
                the period covered by this report based on such evaluation; and




c)
            Disclosed
                in this report any change in the small business issuer's internal
                control
                over financial reporting that occurred during the small business
                issuer's
                most recent fiscal quarter that has materially affected, or is reasonably
                likely to materially affect, the small business issuer's internal
                control
                over financial reporting; and




5.
      The
      small business issuer's other certifying officer(s) and I have disclosed, based
      on our most recent evaluation of internal control over financial reporting,
      to
      the small business issuer's auditors and the audit committee of the small
      business issuer's board of directors (or persons performing the equivalent
      functions):




a)
            all
                significant deficiencies and material weaknesses in the design or
                operation of internal control over financial reporting which are
                reasonably likely to adversely affect the small business issuer's
                ability
                to record, process, summarize and report financial information; and




b)
            any
                fraud, whether or not material, that involves management or other
                employees who have a significant role in the small business issuer's
                internal control over financial reporting




**STUDIO
              ONE
              MEDIA, INC.**Date: *May
              19, 2006*
            By:
            /s/ *Preston
              J. Shea**Preston
              J. Shea**President
                and Chief Financial Officer*






13





Exhibit
      32.1




**CERTIFICATION
      PURSUANT TO 18 U.S.C.SECTION 1350,**


**AS
      ADOPTED PURSUANT TO SECTION 906 OF THE**


**SARBANES-OXLEY
      ACT OF 2002**






In
      connection with the Quarterly Report of **STUDIO
      ONE MEDIA, INC.** (the
      "Company") on Form 10QSB for the period ended March 31, 2006, as filed with
      the
      Securities and Exchange Commission on the date hereof (the "Report"), I, Preston
      J. Shea, President and Chief Accounting Officer of the Company, certify,
      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
      Sarbanes-Oxley Act of 2002, that:






(1)
            The
                Report fully complies with the requirements of section 13(a) or 15(d)
                of
                the Securities Exchange Act of 1934; and






(2)
            The
                information contained in the Report fairly presents, in all material
                respects, the financial condition and result of operations of the
                Company.




**STUDIO
                ONE
                MEDIA, INC.**Date: *May
                19, 2006*
              By:
              /s/ *Preston
                J. Shea**Preston
                J. Shea**President
                  and Chief Accounting Officer*