**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON      D.C. 20549**

**FORM      10-QSB**

**For      the Quarterly Period Ended March 31, 2006**

----

**Commission      File No. 33-49797**

----

**ETOTALSOURCE,      INC.**

| **Colorado**                                                                                | **84-1066959**                                      |
|---------------------------------------------------------------------------------------------|-----------------------------------------------------|
| (State                or Other Jurisdiction of Incorporationor                Organization) | (I.R.S.                Employer Identification No.) |
|                                                                                        |                                                |
| **1510                Poole Boulevard, Yuba City, CA**                                      | **95993**                                           |
| (Address                of Principal Executive Offices)                                     | (Zip                Code)                           |
|                                                                                        |                                                |
| **(****530)                751-9615**                                                       |
| (Issuer’s                Telephone Number, Including Area                Code)        |

----

**ETOTALSOURCE,      INC.**

**FORM      10-QSB**

**TABLE      OF CONTENTS**

| PART                I. - FINANCIAL INFORMATION                                                  |   |
|-------------------------------------------------------------------------------------------------|--------|
| ITEM                1. CONSOLIDATED CONDENSED FINANCIAL STATEMENTS                              | 3      |
| Balance                Sheets - March 31, 2006 and December 31, 2005                            | 4      |
| Statements                of Operations - Three Month Ended March 31, 2006 and 2005             | 5      |
| Statements                of Cash Flows - Three Month ended March 31, 2006 and 2005             | 6      |
| Notes                to Financial Statements                                                    | 7      |
| ITEM                2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF                OPERATION | 8      |
| ITEM                3. CONTROLS AND PROCEDURES                                                  | 17     |
|                                                                                            |   |
| PART                II. - OTHER INFORMATION                                                     |   |
| ITEM                1. LEGAL PROCEEDINGS                                                        | 18     |
| ITEM                2. CHANGES IN SECURITIES AND USE OF PROCEEDS                                | 18     |
| ITEM                3. DEFAULTS UPON SENIOR SECURITIES                                          | 18     |
| ITEM                4. SUBMISSION OF MATTER TO A VOTE OF SECURITY HOLDERS                       | 18     |
| ITEM                5. OTHER INFORMATION                                                        | 19     |
| ITEM                6. EXHIBITS AND REPORTS ON FORM 8-K                                         | 19     |
|                                                                                            |   |
| SIGNATURE                PAGE                                                                   |   |
|                                                                                            |   |
| Exhibit                31.1 Section 302 Certification by Chief Executive Officer                |   |
| Exhibit                31.2 Section 302 Certification by Chief Financial Officer                |   |
| Exhibit                32.1 Section 906 Certification by Chief Executive Officer                |   |
| Exhibit                32.2 Section 906 Certification by Chief Financial Officer                |   |

----

**PART      I**

**FINANCIAL      INFORMATION**

**Item      1. **
**Financial      Statements**
**.**

**ETOTALSOURCE,      INC.**

**CONSOLIDATED      FINANCIAL STATEMENTS**

**As      of March 31, 2006**

**INDEX      TO FINANCIAL STATEMENTS**

|                                                                                                                                  | PAGE   |
|---------------------------------------------------------------------------------------------------------------------------------------|--------|
| CONSOLIDATED                BALANCE SHEETS AS OF MARCH 31, 2006 AND DECEMBER 31, 2005                                                 | 4      |
|                                                                                                                                  |   |
| CONSOLIDATED                STATEMENTS OF OPERATIONS FOR THE THREE MONTHS ENDED MARCH 31, 2006                AND                2005 | 5      |
|                                                                                                                                  |   |
| CONSOLIDATED                STATEMENTS OF CASH FLOWS FOR THE THREE MONTHS ENDED MARCH 31, 2006                AND                2005 | 6      |
|                                                                                                                                  |   |
| NOTES                TO CONSOLIDATED FINANCIAL STATEMENTS AS OF MARCH 31, 2006                                                        | 7      |

----

| **eTotalSource,                Inc.**                                                                                                                |   |                              |       |                                 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|------------|--------------------------------------|--------|
| **Consolidated                Balance Sheet**                                                                                                        |   |                              |       |                                 |   |
| **ASSETS**                                                                                                                                           |   | **March                31, 2006** |       | **December                31, 2005** |   |
| ***Current                Assets***                                                                                                                  |   |                              |       |                                 |   |
| Cash                                                                                                                                                 |   | $                                 | 6,276      |                                 | $      | 118,958 |   |
| Other                                                                                                                                                |   |                              | 1,221      |                                 |   | 1,223 |   |
| *Total                Current Assets*                                                                                                                |   |                              | 7,497      |                                 |   | 120,181 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Property                and Equipment***                                                                                                          |   |                              |       |                                 |   |   |   |
| Furniture                and equipment                                                                                                               |   |                              | 86,451     |                                 |   | 86,451 |   |
| Less                accumulated depreciation                                                                                                         |   |                              | (70,473    | )                                    |   | (67,641 | ) |
|                                                                                                                                                 |   |                              | 15,978     |                                 |   | 18,810 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Other                Assets***                                                                                                                    |   |                              |       |                                 |   |   |   |
| Deposits                                                                                                                                             |   |                              | 801        |                                 |   | 721 |   |
|                                                                                                                                                 |   |                              | 801        |                                 |   | 721 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Total                Assets***                                                                                                                    |   | $                                 | 24,276     |                                 | $      | 139,712 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)**                                                                                    |   |                              |       |                                 |   |   |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Current                Liabilities***                                                                                                             |   |                              |       |                                 |   |   |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| Convertible                notes payable                                                                                                             |   | $                                 | 250,000    |                                 | $      | 250,000 |   |
| Other                notes payable                                                                                                                   |   |                              | 772,114    |                                 |   | 772,114 |   |
| Judgments                payable                                                                                                                     |   |                              | 204,788    |                                 |   | 204,788 |   |
| Accounts                payable and other accrued liabilities                                                                                        |   |                              | 335,999    |                                 |   | 291,785 |   |
| Accrued                compensation payable                                                                                                          |   |                              | 1,087,435  |                                 |   | 1,036,104 |   |
| Accrued                interest payable                                                                                                              |   |                              | 312,585    |                                 |   | 265,952 |   |
| Deferred                revenue                                                                                                                      |   |                              | 11,250     |                                 |   | 22,500 |   |
| *Total                Current Liabilities*                                                                                                           |   |                              | 2,974,171  |                                 |   | 2,843,242 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| **Convertible                Notes Payable, less current maturities and $277,090 and $303,442                discount,                respectively** |   |                              | 712,910    |                                 |   | 696,548 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| **Total                Liabilities**                                                                                                                 |   |                              | 3,687,080  |                                 |   | 3,539,790 |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| **Commitments                and Contingencies**                                                                                                     |   |                              |       |                                 |   |   |   |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Stockholders'                Equity (Deficit)***                                                                                                  |   |                              |       |                                 |   |   |   |
| Common                stock; no par value; 300 million shares authorized,                                                                            |   |                              |       |                                 |   |   |   |
| 48,794,154                shares issued and outstanding                                                                                              |   |                              | 6,261,967  |                                 |   | 6,226,906 |   |
| Accumulated                (deficit)                                                                                                                 |   |                              | (9,924,772 | )                                    |   | (9,626,984 | ) |
| *Total                Stockholders' Equity*                                                                                                          |   |                              | (3,662,805 | )                                    |   | (3,400,078 | ) |
|                                                                                                                                                 |   |                              |       |                                 |   |   |   |
| ***Total                Liabilities and Stockholders' Equity                (Deficit)***                                                             |   | $                                 | 24,276     |                                 | $      | 139,712 |   |

----

| **eTotalSource,                Inc.**                         |   |                                            |       |     |   |
|---------------------------------------------------------------|--------|-------------------------------------------------|------------|----------|--------|
| **Consolidated                Statements of Operations**      |   |                                            |       |     |   |
|                                                          |   |                                            |       |     |   |
|                                                          |   | **Three                Months Ended March 31,** |       |
|                                                          |   | **2006**                                        |       | **2005** |   |
|                                                          |   |                                            |       |     |   |
| **Revenues**                                                  |   | $                                               | 12,819     |     | $      | 14,987 |   |
|                                                          |   |                                            |       |     |   |   |   |
| **General                and Administrative Expenses**        |   |                                            | 216,201    |     |   | 252,525 |   |
|                                                          |   |                                            |       |     |   |   |   |
| **Operating                Income (Loss)**                    |   |                                            | (203,382   | )        |   | (237,538 | ) |
|                                                          |   |                                            |       |     |   |   |   |
| **Other                Income (Expense)**                     |   |                                            |       |     |   |   |   |
| Interest                expense                               |   |                                            | (94,405    | )        |   | (47,761 | ) |
| Other                income (expense), net                    |   |                                            | -          |     |   | 1,342 |   |
| **Total                Other Income (Expense)**               |   |                                            | (94,405    | )        |   | (46,419 | ) |
|                                                          |   |                                            |       |     |   |   |   |
| **Net                (Loss)**                                 |   | $                                               | (297,787   | )        | $      | (283,957 | ) |
|                                                          |   |                                            |       |     |   |   |   |
| **Basic                and Diluted (Loss) per Share**         |   | $                                               | (0.01      | )        | $      | (0.01 | ) |
|                                                          |   |                                            |       |     |   |   |   |
| **Weighted                Average Common Shares Outstanding** |   |                                            | 47,428,413 |     |   | 46,710,821 |   |

----

| **eTotalSource,                Inc.**                                                               |   |                                            |     |     |   |
|-----------------------------------------------------------------------------------------------------|--------|-------------------------------------------------|----------|----------|--------|
| **Consolidated                Statements of Cash Flows**                                            |   |                                            |     |     |   |
|                                                                                                |   |                                            |     |     |   |
|                                                                                                |   | **Three                Months Ended March 31,** |     |
|                                                                                                |   | **2006**                                        |     | **2005** |   |
| **Cash                Flows From (Used in) Operating Activities:**                                  |   |                                            |     |     |   |
| Net                (loss)                                                                           |   | $                                               | (297,787 | )        | $      | (283,957 | ) |
|                                                                                                |   |                                            |     |     |   |   |   |
| Depreciation                and amortization                                                        |   |                                            | 29,194   |     |   | 13,251 |   |
| Stock                options and warrant expense                                                    |   |                                            | 25,060   |     |   | 26,185 |   |
| Changes                in assets and liabilities:                                                   |   |                                            |     |     |   |   |   |
| Decrease                (increase) in other current assets                                          |   |                                            | 2        |     |   | 11 |   |
| Decrease                (increase) in deposits                                                      |   |                                            | (80      | )        |   | - |   |
| Increase                (decrease) in payables, credit cards and accrued                liabilities |   |                                            | 142,179  |     |   | 218,312 |   |
| Increase                (decrease) in deferred revenue                                              |   |                                            | (11,250  | )        |   | (11,250 | ) |
|                                                                                                |   |                                            |     |     |   |   |   |
| Net                Cash (Used in) Operating Activities                                              |   |                                            | (112,682 | )        |   | (37,448 | ) |
|                                                                                                |   |                                            |     |     |   |   |   |
| **Cash                Flows From (Used in) Investing Activities:**                                  |   |                                            |     |     |   |   |   |
| Purchase                of equipment                                                                |   |                                            | -        |     |   | - |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| Net                Cash (Used in) Investing Activities                                              |   |                                            | -        |     |   | - |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| **Cash                Flows From (Used in) Financing Activities:**                                  |   |                                            |     |     |   |   |   |
| Proceeds                from sale of stock                                                          |   |                                            | -        |     |   | - |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| Net                Cash From Financing Activities                                                   |   |                                            | -        |     |   | - |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| Increase                (decrease) in Cash and Cash Equivalents                                     |   |                                            | (112,682 | )        |   | (37,448 | ) |
|                                                                                                |   |                                            |     |     |   |   |   |
| Cash                and Cash Equivalents - Beginning of Period                                      |   |                                            | 118,958  |     |   | 37,849 |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| Cash                and Cash Equivalents - End of Period                                            |   | $                                               | 6,276    |     | $      | 401 |   |
|                                                                                                |   |                                            |     |     |   |   |   |
| **Supplemental                Disclosures:**                                                        |   |                                            |     |     |   |   |   |
| Interest                paid                                                                        |   | $                                               | 20,613   |     | $      | 12,713 |   |
| Income                taxes paid                                                                    |   |                                            | 800      |     |   | - |   |
| Non-cash                investing and financing transactions:                                       |   |                                            |     |     |   |   |   |
| Conversion                of debt to equity                                                         |   |                                            | 10,000   |     |   | - |   |

----

**ETOTALSOURCE,      INC.**

**NOTES      TO CONSOLIDATED CONDENSED FINANCIAL STATEMENTS**

**AS      OF MARCH 31, 2006**

**Note      A - Basis of Presentation**

**Note      B - Contingency**

**Note      C - Events Subsequent to March 31, 2006**

----

**Item      2. Management's Discussion And Analysis Or Plan Of      Operations.**

***Forward-Looking      Statements and Associated Risks.***
*This      Report contains forward-looking statements. Such forward-looking statements      include statements regarding, among other things, (a) our projected sales and      profitability, (b) our growth strategies, (c) anticipated trends in our      industry, (d) our future financing plans, (e) our anticipated needs for working      capital, (f) our lack of operational experience, and (g) the benefits related      to      ownership of our common stock. Forward-looking statements, which involve      assumptions and describe our future plans, strategies, and expectations, are      generally identifiable by use of the words “may,” “will,” “should,” “expect,”“anticipate,” “estimate,” “believe,” “intend,” or “project” or the negative of      these words or other variations on these words or comparable terminology. This      information may involve known and unknown risks, uncertainties, and other      factors that may cause our actual results, performance, or achievements to      be      materially different from the future results, performance, or achievements      expressed or implied by any forward-looking statements. These statements may      be      found under “Management’s Discussion and Analysis of Financial Condition and      Results of Operations” and “Business,” as well as in this Report generally.      Actual events or results may differ materially from those discussed in      forward-looking statements as a result of various factors, including, without      limitation, the risks outlined under “Risk Factors” and matters described in      this Report generally. In light of these risks and uncertainties, there can      be      no assurance that the forward-looking statements contained in this report will      in fact occur as projected.*

**Description      of Our Business**

**History.**

**Business.**

**General.**

----

**Business      Model.**

**STRATEGY:**

**SOFTWARE      LICENSING:**

**PUBLISHING:      **

----

**Intellectual      Property Differentiation.**

|   | · | Multiple                screen operating environment, framework and tools for transacting                e-commerce; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------|

|   | · | System                and method for pre-loading still imagery data in an interactive multimedia                presentation, which provides an image pre-loading system that maximizes                available network bandwidth; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | System                and method for dynamically managing web content using a browser                independent framework, which provides an interactive system for enabling                dynamic updating of web content to “live”                websites; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | System                and method for providing an interactive multimedia presentation                environment with low bandwidth capable sessions, which provides an                integrated presentation environment consisting of multi-screen clinic                logically defined within a browser application;                and |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Presenta                ProTM production and delivery system, which provides a multi-screen                environment for presenting multimedia presentations with video, images,                flash images and text all integrating with the                video. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Technology.**

**Employees.**

----

**Going      Concern**

**Risk      Factors**

***eTotalSource***
***Lost Money For The Years Ended December 31, 2005 and 2004, The Three Months      Ended march 31, 2006, And Losses May Continue In The      Future***

***We      May Not Be Able To Access Sufficient Funds When Needed***

***We      Have Negative Working Capital Which May Affect our Ability to Continue As A      Going Concern***

----

***We      Need Additional Capital To Be Successful, Which Will Potentially Dilute The      Value Of Our Shareholders’ Shares***

***All      Of Our Assets Are Securing Our Obligations To Cornell***

***Our      Success Is Based On Increasing Demand For Our      Products***

***We      Rely On Our Senior Management And Will Be Harmed If Any Or All Of Them      Leave***

***Fluctuations      In Our Operating Results May Adversely Affect Our Stock Price And Purchasers      Of      Our Shares Of Common Stock May Lose All Or A Portion Of Their      Investment***

----

***Our      Common Stock May Be Affected By Limited Trading Volume And May Fluctuate      Significantly***

***Our      Common Stock Is Deemed To Be “Penny Stock,” Which May Make It More Difficult For      Investors To Sell Their Shares Due To Suitability      Requirements***

|   | · | with                a price of less than $5.00 per                share; |
|--------|--------|--------------------------------------------------------------------------|

|   | · | that                are not traded on a “recognized” national                exchange; |
|--------|--------|----------------------------------------------------------------------------------------------------|

|   | · | whose                prices are not quoted on the NASDAQ automated quotation system                (NASDAQ-listed stock must still have a price of not less than $5.00                per                share); or |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | stock                in issuers with net tangible assets less than $2,000,000 (if the                issuer                has been in continuous operation for at least three years) or $5,000,000                (if in continuous operation for less than three years), or with average                revenues of less than $6,000,000 for the last three                years. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

***Sale      Of Shares Eligible For Future Sale Could Adversely Affect The Market      Price***

***eTotalSource'      Competition is Better Capitalized and Has Greater Marketing Capabilities Which      Could Adversely Affect eTotalSource' Ability to Compete in the Marketplace***

**Critical      Accounting Policies**

***Revenue      Recognition***

**Results      of Operations**

*Results      of Operations For The Three Month Period Ended March 31, 2006 Compared To The      Same Period Ended March 31, 2005*

***Revenues.***

----

***Expenses.***

***Gain      (Loss) From Operations.***

**Contractual      Obligations and Commercial Commitments**

| **Contractual                Obligations**                       |   | **Less                than 1 year** |      | **2-3                years** |   |  **4-5                years** |   | **After                5 years** |   |  **Total** |   |
|------------------------------------------------------------------|--------|-------------------------------------|-----------|------------------------------|--------|------------------------------------|--------|----------------------------------|--------|-----------------|--------|
| Judgments                payable                                 |   | $                                   | 204,788   |                         | $      | .00                                |   | $                                | .00    |            | $      | .00 |   | $ | 204,788 |   |
| Short                Term note payables                          |   |                                | 1,012,114 |                         |   | .00                                |   |                             | .00    |            |   | .00 |   |   | 1,012,114 |   |
| Convertible                debentures (net discounts - $277,090) |   |                                | .00       |                         |   | 712,910                            |   |                             | .00    |            |   | .00 |   |   | 712,910 |   |
| Other                current liabilities                         |   |                                | 1,747,269 |                         |   | .00                                |   |                             | .00    |            |   | .00 |   |   | 1,747,269 |   |
| Total                contractual cash obligations                |   | $                                   | 2,974,171 |                         | $      | 712,910                            |   | $                                | .00    |            | $      | .00 |   | $ | 3,687,081 |   |

**Facilities      and Leases**

**Dividends**

**Liquidity      and Capital Resources**

----

**The      November 2005 Debentures.**

** **

**The      2005 SEDA.**

----

**2006      SB-2 - Registration Statement**

**Item      3. Controls and Procedures. **

***a.***
***Evaluation      Of Disclosure Controls And Procedures***

***b.***
***Changes      In Internal Controls Over Financial Reporting***

----

**PART      II**

**OTHER      INFORMATION**

**Item      1. Legal Proceedings.**

**Item      2. Unregistered Sales of Equity Securities and use of      Proceeds.**

**Item      3. Defaults Upon Senior Securities.**

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

----

**Item      5. Other Information**

**Item      6. Exhibits and Reports on Form 8-K**

|   | ***a.*** | ***Exhibits                pursuant to Regulation S-K:*** |
|--------|----------|-----------------------------------------------------------|

| **DESIGNATION                  OF EXHIBIT AS SET FORTH IN ITEM 601 OF REGULATION                  S-B** |   | **DESCRIPTION**                                                                                                                                                        |   | **LOCATION**                                                                                                                                                          |
|---------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 2.1                                                                                                     |   | Agreement                  and Plan of Merger, dated August 7, 2000 between Calipso and Knowledge                  Foundations, Inc.                                   |   | Incorporated                  by reference to Exhibit 2(1) to Form 8-K filed on September 27,                  2000                                                   |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 2.2                                                                                                     |   | Merger                  Agreement, dated April 23, 2002, between ETotalSource, Inc., Knowledge                  Foundations, Inc. and KFI, Inc.                        |   | Incorporated                  by reference to Exhibit 99.2 to Form 8-K filed on May 9,                  2002                                                          |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 2.3                                                                                                     |   | First                  Amendment to Merger Agreement dated August 8, 2002, between ETotalSource,                  Inc., KFI, Inc. and Knowledge Foundations, Inc.      |   | Incorporated                  by reference to Form S-4 filed on August 13, 2002                                                                                       |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 2.4                                                                                                     |   | Separation                  and Distribution Agreement by and among Knowledge Foundations,                  Inc., Cyber                  Knowledge, Inc. and CKI Group |   | Incorporated                  by reference to Form S-4 filed on August 13, 2002                                                                                       |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 3.1                                                                                                     |   | Articles                  of Incorporation                                                                                                                             |   | Incorporated                  by Reference to the Registration Statement of Form SB-2 filed on                  April 21,                  2005 (File no. 333-124220) |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 3.2                                                                                                     |   | Bylaws                                                                                                                                                                 |   | Incorporated                  by Reference to the Registration Statement of Form SB-2 filed on                  April 21,                  2005 (File no. 333-124220) |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 3.3                                                                                                     |   | Certificate                  of Amendment of the Articles of Incorporation                                                                                             |   | Incorporated                  by reference to the current report on Form 8-K dated July 14, 2003                  (File                  no. 000-49797)               |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |
| 3.4                                                                                                     |   | Articles                  of Amendment to the Articles of Incorporation                                                                                                |   | Incorporated                  by reference to the current report on Form 8-K dated December 1,                  2003                  (File no. 000-49797)            |
|                                                                                                    |   |                                                                                                                                                                   |   |                                                                                                                                                                  |

----

| **DESIGNATION                  OF EXHIBIT AS SET FORTH IN ITEM 601 OF REGULATION                  S-B** |   | **DESCRIPTION**                                                                                                                                                       |   | **LOCATION**                                                                                                                                                                  |
|---------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 3.5                                                                                                     |   | Articles                  of Amendment to the Articles of Incorporation                                                                                               |   | Provided                  herewith                                                                                                                                            |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 4.1                                                                                                     |   | 2003                  Stock Plan                                                                                                                                      |   | Incorporated                  by reference to the current report on Form S-8 dated May 23, 2003.                  (File                  no. 333-105518)                      |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 4.11                                                                                                    |   | 2004                  Stock Plan                                                                                                                                      |   | Incorporated                  by reference to the current report on Form S-8 dated July 15, 2004.                  (File                  no. 333-111732)                     |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.1                                                                                                    |   | Plan                  & Agreement of Reorganization dated December 18, 2002 by and between                  Premium Enterprises, Inc and eTotalSource, Inc.       |   | Incorporated                  by reference to the Annual Report on Form 8-K dated December 30,                  2002.                  (File no. 000-49797)                   |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.2                                                                                                    |   | Employment                  Agreement of Terry Eilers dated February 7, 2000                                                                                          |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.3                                                                                                    |   | Employment                  Agreement of Virgil Baker dated February 7, 2000                                                                                          |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.4                                                                                                    |   | Employment                  Agreement of Michael Sullinger dated August 1, 2002                                                                                       |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.5                                                                                                    |   | Securities                  Purchase Agreement, dated October 6, 2004 by and between eTotalSource,                  Inc. and Cornell Capital Partners, L.P.           |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |
| 10.6                                                                                                    |   | Investor                  Registration Rights Agreement, dated October 6, 2004, by and between                  eTotalSource, Inc. and Cornell Capital Partners, L.P. |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                  |   |                                                                                                                                                                          |

----

| **DESIGNATION                  OF EXHIBIT AS SET FORTH IN ITEM 601 OF REGULATION                  S-B** |   | **DESCRIPTION**                                                                                                                                                                                                                  |   | **LOCATION**                                                                                                                                                                  |
|---------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.7                                                                                                    |   | Security                  Agreement, dated October 6, 2004, by and between eTotalSource,                  Inc. and                  Cornell Capital Partners, L.P.                                                               |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.8                                                                                                    |   | Irrevocable                  Transfer Agent Instructions, dated October 6, 2004, by and among                  eTotalSource, Inc., Cornell Capital Partners, L.P., and Executive                  Registrar & Transfer, Inc. |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.9                                                                                                    |   | Escrow                  Agreement (SEDA), dated October 6, 2004, by and among eTotalSource,                  Inc.,                  Cornell Capital Partners, L.P., and David Gonzalez, Esq.                                     |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.10                                                                                                   |   | Escrow                  Agreement (CD), dated October 6, 2004, by and among eTotalSource,                  Inc.,                  Cornell Capital Partners, L.P., and David Gonzalez, Esq.                                       |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.11                                                                                                   |   | Secured                  Convertible Debenture                                                                                                                                                                                   |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.12                                                                                                   |   | Standby                  Equity Distribution Agreement, dated October 6, 2004, by and between                  eTotalSource, Inc. and Cornell Capital Partners, L.P.                                                             |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
| 10.13                                                                                                   |   | Registration                  Rights Agreement, dated October 6, 2004, by and between eTotalSource,                  Inc.                  and Cornell Capital Partners, L.P.                                                    |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |
| 10.14                                                                                                   |   | Placement                  Agent Agreement, dated October 6, 2004, by and among eTotalSource,                  Inc.,                  Cornell Capital Partners, L.P., and Newbridge Securities                  Corporation      |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                                                                                                                                                                                             |   |                                                                                                                                                                          |

----

| **DESIGNATION                  OF EXHIBIT AS SET FORTH IN ITEM 601 OF REGULATION                  S-B** |   | **DESCRIPTION**                                               |   | **LOCATION**                                                                                                                                                                  |
|---------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |
| 14.1                                                                                                    |   | Code                  of Ethics                               |   | Incorporated                  by reference to the pending Registration Statement on Form SB-2                  dated                  November 24, 2004 (File no. 333-120786) |
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |
| 31.1                                                                                                    |   | Section                  302 Certification of Terry L. Eilers |   | Provided                  Herewith                                                                                                                                            |
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |
| 31.2                                                                                                    |   | Section                  302 Certification of Virgil D. Baker |   | Provided                  Herewith                                                                                                                                            |
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |
| 32.1                                                                                                    |   | Section                  906 Certification of Terry L. Eilers |   | Provided                  Herewith                                                                                                                                            |
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |
| 32.2                                                                                                    |   | Section                  906 Certification of Virgil D. Baker |   | Provided                  Herewith                                                                                                                                            |
|                                                                                                    |   |                                                          |   |                                                                                                                                                                          |

|   | ***b.*** | ***Reports                  on Form 8-K:*** |
|--------|----------|---------------------------------------------|

----

**SIGNATURES**

|                        | **eTotalSource,                INC.**                                                                         |
|-----------------------------|---------------------------------------------------------------------------------------------------------------|
|                        |                                                                                                          |
|                        |                                                                                                          |
|                        |                                                                                                          |
| May                22, 2006 | By:                         */s/                Terry L. Eilers* |
|                        | Terry                L. Eilers, President, Principal Executive Officer,                and Director           |
|                        |                                                                                                          |
|                        |                                                                                                          |
|                        |                                                                                                          |
| May                22, 2006 | By:                         */s/                Virgil D. Baker* |
|                        | Virgil                D. Baker, CFO, Principal Accounting and Financial                Officer, and Director  |
|                        |                                                                                                          |

----