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

**Washington,      DC **

**FORM      10-QSB**

**ESCO,      INC.**

| Nevada                                                                 |   | 20-3750479                            |
|------------------------------------------------------------------------|--------|---------------------------------------|
| (State                or other jurisdiction of                         |   | (I.R.S.                employer       |
| incorporation                or organization)                          |   | identification                number) |
|                                                                   |   |                                  |
| 10330                Regency Parkway Drive, Suite                100   |   |                                  |
| Omaha,                NE                                               |   | 68114                                 |
| (Address                of principal executive                offices) |   | (Zip                Code)             |

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|                                                                                                  | Page   |
|-------------------------------------------------------------------------------------------------------|--------|
|                                                                                                  |   |
| Item                  1. Financial Statements                                                         |   |
|                                                                                                  |   |
| Item                  2. Management's Discussion and Analysis or Plan of Operation                    |   |
|                                                                                                  |   |
| Item                  3. Controls and Procedures                                                      |   |
|                                                                                                  |   |
| 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                                             |   |
|                                                                                                  |   |
| Signatures                                                                                            |   |

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|                                                                 |   |                     |   |                         |   |
|----------------------------------------------------------------------|--------|--------------------------|--------|-----------------------------------|--------|
|                                                                 |   | March                31, |   |  December                31, |   |
|                                                                 |   | 2006                     |   |  2005                        |   |
| Assets:                                                              |   |                     |   |                         |   |
| Cash                                                                 |   | $                        | 7,502  |                              | $      | 15,480 |   |
|                                                                 |   |                     |   |                              |   |   |   |
| Total                Assets                                          |   | $                        | 7,502  |                              | $      | 15,480 |   |
|                                                                 |   |                     |   |                              |   |   |   |
| Liabilities:                                                         |   |                     |   |                              |   |   |   |
| Accounts                Payable                                      |   | $                        | -      |                              | $      | 7,963 |   |
|                                                                 |   |                     |   |                              |   |   |   |
| Stockholders'                Equity:                                 |   |                     |   |                              |   |   |   |
| Preferred                Stock, par value $.001,                     |   |                     |   |                              |   |   |   |
| Authorized                100,000,000 shares, Issued 0 shares        |   |                     |   |                              |   |   |   |
| at                March 31, 2006 and December 31, 2005               |   |                     | -      |                              |   | - |   |
| Common                Stock, par value $.001,                        |   |                     |   |                              |   |   |   |
| Authorized                1,000,000,000 shares, Issued 15,500 shares |   |                     |   |                              |   |   |   |
| at                March 31, 2006 and December 31, 2005               |   |                     | 16     |                              |   | 16 |   |
| Paid-In                Capital                                       |   |                     | 15,484 |                              |   | 15,484 |   |
| Deficit                Accumulated During the Development Stage      |   |                     | (7,998 | )                                 |   | (7,983 | ) |
|                                                                 |   |                     |   |                              |   |   |   |
| Total                Stockholders' Equity                            |   |                     | 7,502  |                              |   | 7,517 |   |
|                                                                 |   |                     |   |                              |   |   |   |
| Total                Liabilities and Stockholders' Equity            |   | $                        | 7,502  |                              | $      | 15,480 |   |
|                                                                 |

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|                                               |   |                                      |   |                        |   | Cumulative                 |   |
|----------------------------------------------------|--------|-------------------------------------------|--------|-----------------------------|--------|----------------------------|--------|
|                                               |   |                                      |   |                        |   | since                      |   |
|                                               |   |                                      |   |                        |   | November                4, |   |
|                                               |   |                                      |   |                        |   | 2005                       |   |
|                                               |   | For                the Three Months Ended |   | inception                of |   |
|                                               |   | March                31,                  |   | development                 |   |
|                                               |   | 2006                                      |   | 2005                        |   | stage                      |   |
| Revenues:                                          |   | $                                         | -      |                        | $      | -                          |   | $ | - |   |
|                                               |   |                                      |   |                        |   |                       |   |   |   |   |
| Expenses:                                          |   |                                      |   |                        |   |                       |   |   |   |   |
| General                & Administrative   |   |                                      | 15     |                        |   | -                          |   |   | 7,998 |   |
|                                               |   |                                      |   |                        |   |                       |   |   |   |   |
| Net                Loss                            |   | $                                         | (15    | )                           | $      | -                          |   | $ | (7,998 | ) |
|                                               |   |                                      |   |                        |   |                       |   |   |   |   |
| Basic                & Diluted Loss per Share  |   | $                                         | -      |                        | $      | -                          |   |   |   |   |
|                                               |   |                                      |   |                        |   |                       |   |   |   |   |
| Weighted                Average Shares             |   |                                      |   |                        |   |                       |   |   |   |   |
| Outstanding                                        |   |                                      | 15,500 |                        |   | -                          |   |   |   |   |
|                                               |   |                                      |   |                        |   |                       |   |   |   |   |

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|                                                                                                            |   |                                      |   |                        |   | Cumulative                 |   |
|-----------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|--------|-----------------------------|--------|----------------------------|--------|
|                                                                                                            |   |                                      |   |                        |   | since                      |   |
|                                                                                                            |   |                                      |   |                        |   | November                4, |   |
|                                                                                                            |   |                                      |   |                        |   | 2005                       |   |
|                                                                                                            |   | For                the Three Months Ended |   | inception                of |   |
|                                                                                                            |   | March                31,                  |   | development                 |   |
|                                                                                                            |   | 2006                                      |   | 2005                        |   | stage                      |   |
| CASH                FLOWS FROM OPERATING                                                                        |   |                                      |   |                        |   |                       |   |
| ACTIVITIES:                                                                                                     |   |                                      |   |                        |   |                       |   |
| Net                Loss                                                                                         |   | $                                         | (15    | )                           | $      | -                          |   | $ | (7,998 | ) |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| Increase                (Decrease) in Accounts Payable                                                          |   |                                      | (7,963 | )                           |   | -                          |   |   | - |   |
| Net                Cash Used in operating activities                                                            |   |                                      | (7,978 | )                           |   | -                          |   |   | (7,998 | ) |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| CASH                FLOWS FROM INVESTING                                                                        |   |                                      |   |                        |   |                       |   |   |   |   |
| ACTIVITIES:                                                                                                     |   |                                      |   |                        |   |                       |   |   |   |   |
| Net                cash provided by investing activities                                                        |   |                                      | -      |                        |   | -                          |   |   | - |   |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| CASH                FLOWS FROM FINANCING                                                                        |   |                                      |   |                        |   |                       |   |   |   |   |
| ACTIVITIES:                                                                                                     |   |                                      |   |                        |   |                       |   |   |   |   |
| Common                Stock Issued for Cash                                                                     |   |                                      | -      |                        |   | -                          |   |   | 15,500 |   |
| Net                Cash Provided by Financing Activities                                                        |   |                                      | -      |                        |   | -                          |   |   | 15,500 |   |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| Net                (Decrease) Increase in                                                                       |   |                                      |   |                        |   |                       |   |   |   |   |
| Cash                and Cash Equivalents                                                                        |   |                                      | (7,978 | )                           |   | -                          |   |   | 7,502 |   |
| Cash                and Cash Equivalents                                                                        |   |                                      |   |                        |   |                       |   |   |   |   |
| at                Beginning of Period                                                                           |   |                                      | 15,480 |                        |   | -                          |   |   | - |   |
| Cash                and Cash Equivalents                                                                        |   |                                      |   |                        |   |                       |   |   |   |   |
| at                End of Period                                                                                 |   | $                                         | 7,502  |                        | $      | -                          |   | $ | 7,502 |   |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| SUPPLEMENTAL                DISCLOSURE OF CASH FLOW INFORMATION:                                                |
| Cash                paid during the year for:                                                                   |   |                                      |   |                        |   |                       |   |   |   |   |
| Interest                                                                                                        |   | $                                         | -      |                        | $      | -                          |   | $ | - |   |
| Franchise                and income taxes                                                                       |   | $                                         | -      |                        | $      | -                          |   | $ | - |   |
|                                                                                                            |   |                                      |   |                        |   |                       |   |   |   |   |
| SUPPLEMENTAL                DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:                None |

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**NOTE      1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING      POLICIES**

**Interim      Financial Statements**

**Nature      of Operations and Going Concern**

**Organization      and Basis of Presentation**

**Nature      of Business**

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**NOTE      1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING      POLICIES**

**Concentration      of Credit Risk**

**Cash      and Cash Equivalents**

**Pervasiveness      of Estimates**

**Loss      per Share**

**Reclassifications**

**Concentration      of Credit Risk**

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**NOTE      2 - INCOME TAXES**

**NOTE      3 - DEVELOPMENT STAGE COMPANY**

**NOTE      4 - COMMITMENTS**

**NOTE      5 - COMMON STOCK TRANSACTIONS**

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| Exhibit                No. |   | Description                                                                                                                                                                                                                                                                                                                           |
|----------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| *3.1                       |   | Articles                of Incorporation, as filed with the Nevada Secretary State on November                4,                2005.                                                                                                                                                                                                 |
| *3.2                       |   | By-Laws                                                                                                                                                                                                                                                                                                                               |
| 31.1                       |   | Certification                of the Company's Principal Executive Officer and Chief Financial                Officer                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect                to                the Quarterly Report on Form 10-QSB for the quarter ended March 31,                2006. |
| 32.1                       |   | Certification                of the Company's Principal Executive Officer and Chief Financial                Officer                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002.                                                           |

|         |                                                                   |                                   |
|--------------|------------------------------------------------------------------------|----------------------------------------|
|         | ESCO,              INC.                                                |
|    |                                                              |                              |
|         | By:                                                          | /s/ William              T. Foley |
|         | William                T. Foley, President and Chief Financial Officer |
|         |                                                                   |

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