UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   Form 10-QSB

--------------------------------------------------------------------------------
(Mark one)
[X] Quarterly Report Under Section 13 or 15(d) of the Securities Exchange
    Act of 1934

    For the quarterly period ended June 30, 2006

[ ] Transition Report Under Section 13 or 15(d) of the Securities Exchange
    Act of 1934

    For the transition period from ______________ to _____________

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                         Commission File Number: 0-52072

                        Marketing Acquisition Corporation
        (Exact name of small business issuer as specified in its charter)

         Nevada                                                62-1299374
(State of incorporation)                                (IRS Employer ID Number)

                   211 West Wall Street, Midland, Texas 79701
                    (Address of principal executive offices)

                                 (432) 682-1761
                           (Issuer's telephone number)

--------------------------------------------------------------------------------
Check  whether the issuer (1) filed all reports  required to be filed by Section
13 or 15(d) of the  Exchange  Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports),  and (2) has been
subject to such filing requirements for the past 90 days. YES [X] NO [ ]

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

State the number of shares outstanding of each of the issuer's classes of common
equity as of the latest practicable date: October 31, 2006: 24,033,600

Transitional Small Business Disclosure Format (check one): YES [ ] NO [X]
<PAGE>
                        MARKETING ACQUISITION CORPORATION

                 Form 10-QSB for the Quarter ended June 30, 2006

                                Table of Contents


                                                                            Page
                                                                            ----
PART I - FINANCIAL INFORMATION

  Item 1 Financial Statements                                                 3

  Item 2 Management's Discussion and Analysis or Plan of Operation           10

  Item 3 Controls and Procedures                                             12

PART II - OTHER INFORMATION

  Item 1 Legal Proceedings                                                   13

  Item 2 Recent Sales of Unregistered Securities and Use of Proceeds         13

  Item 3 Defaults Upon Senior Securities                                     13

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

  Item 5 Other Information                                                   13

  Item 6 Exhibits                                                            13

SIGNATURES                                                                   13

                                       2
<PAGE>
                                     PART I
ITEM 1 - FINANCIAL STATEMENTS

                        MARKETING ACQUISITION CORPORATION
                                 BALANCE SHEETS
                             June 30, 2006 and 2005

                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                         June 30,            June 30,
                                                                           2006                2005
                                                                         ---------           ---------
<S>                                                                      <C>                 <C>
                                     ASSETS
CURRENT ASSETS
   Cash on hand and in bank                                              $   3,619           $  12,566
                                                                         ---------           ---------

      TOTAL CURRENT ASSETS                                                   3,619              12,566
                                                                         ---------           ---------

TOTAL ASSETS                                                             $   3,619           $  12,566
                                                                         =========           =========

                 LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)
LIABILITIES
CURRENT LIABILITIES
   Accounts payable - trade                                              $      --           $      --
                                                                         ---------           ---------

      TOTAL CURRENT LIABILITIES                                                 --                  --
                                                                         ---------           ---------

COMMITMENTS AND CONTINGENCIES

SHAREHOLDERS' EQUITY (DEFICIT)
   Preferred stock - $0.001 par value
     50,000,000 shares authorized
     None issued and outstanding                                                --                  --
   Common stock - $0.001 par value
     100,000,000 shares authorized
     24,033,600 shares issued and outstanding, respectively                 24,034              24,034
   Additional paid-in capital                                              459,930             459,930
   Accumulated deficit                                                    (480,345)           (471,398)
                                                                         ---------           ---------

      TOTAL SHAREHOLDERS' EQUITY (DEFICIT)                                   3,619              12,566
                                                                         ---------           ---------

      TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY                         $   3,619           $  12,566
                                                                         =========           =========
</TABLE>

   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.

                                       3
<PAGE>
                        MARKETING ACQUISITION CORPORATION
                 STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
                Six and Three months ended June 30, 2006 and 2005

                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                          Six months      Six months      Three months     Three months
                                            ended           ended            ended            ended
                                           June 30,        June 30,         June 30,         June 30,
                                             2006            2005             2006             2005
                                          -----------     -----------      -----------      -----------
<S>                                       <C>             <C>              <C>              <C>
REVENUES                                  $        --     $        --      $        --      $        --
                                          -----------     -----------      -----------      -----------

EXPENSES
   General and administrative expenses          8,562           3,649            8,359            1,435
                                          -----------     -----------      -----------      -----------

INCOME (LOSS) FROM OPERATIONS                  (8,562)         (3,649)          (8,359)          (1,435)

OTHER INCOME (EXPENSE)
   Interest income                                194              71               89               46
                                          -----------     -----------      -----------      -----------
INCOME (LOSS) BEFORE
 PROVISION FOR INCOME TAXES                    (8,368)         (3,578)          (8,270)          (1,389)

PROVISION FOR INCOME TAXES                         --              --               --               --
                                          -----------     -----------      -----------      -----------

NET LOSS                                       (8,368)         (3,578)          (8,270)          (1,389)

OTHER COMPREHENSIVE INCOME                         --              --               --               --
                                          -----------     -----------      -----------      -----------

COMPREHENSIVE LOSS                        $    (8,368)    $    (3,578)     $    (8,270)     $    (1,389)
                                          ===========     ===========      ===========      ===========
Earnings per share of common stock
 outstanding computed on net loss -
 basic and fully diluted                          nil             nil              nil              nil
                                          ===========     ===========      ===========      ===========
Weighted-average number of shares
 outstanding - basic and fully diluted     24,033,600      24,033,600       24,033,600       24,033,600
                                          ===========     ===========      ===========      ===========
</TABLE>

   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.

                                       4
<PAGE>
                        MARKETING ACQUISITION CORPORATION
                            STATEMENTS OF CASH FLOWS
                     Six months ended June 30, 2006 and 2005

                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                  Six months         Six months
                                                                    ended              ended
                                                                   June 30,           June 30,
                                                                     2006               2005
                                                                   --------           --------
<S>                                                                <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES
   Net income (loss) for the period                                $ (8,368)          $ (3,578)
   Adjustments to reconcile net loss to net
    cash provided by operating activities
       Depreciation and amortization                                     --                 --
                                                                   --------           --------

        NET CASH USED IN OPERATING ACTIVITIES                        (8,368)            (3,578)
                                                                   --------           --------

CASH FLOWS FROM INVESTING ACTIVITIES                                     --                 --
                                                                   --------           --------

CASH FLOWS FROM FINANCING ACTIVITIES
   Cash received from sale of common stock                               --                 --
                                                                   --------           --------

        NET CASH PROVIDED BY FINANCING ACTIVITIES                        --                 --
                                                                   --------           --------

INCREASE (DECREASE) IN CASH                                          (8,368)            (3,578)

Cash at beginning of period                                          11,987             16,144
                                                                   --------           --------

CASH AT END OF PERIOD                                              $  3,619           $ 12,566
                                                                   ========           ========

SUPPLEMENTAL DISCLOSURE OF INTEREST AND INCOME TAXES PAID
   Interest paid for the year                                      $     --           $     --
                                                                   ========           ========
   Income taxes paid for the year                                  $     --           $     --
                                                                   ========           ========
</TABLE>

   The financial information presented herein has been prepared by management
           without audit by independent certified public accountants.
   The accompanying notes are an integral part of these financial statements.

                                       5
<PAGE>
                        MARKETING ACQUISITION CORPORATION

                          NOTES TO FINANCIAL STATEMENTS

NOTE A - ORGANIZATION AND DESCRIPTION OF BUSINESS

Marketing Acquisition  Corporation (Company) was originally incorporated on July
26,  1990 in  accordance  with the Laws of the  State of  Florida  as  Marketing
Educational  Corporation.  The Company  changed it's corporate name to Marketing
Acquisition Corporation on February 28, 2006.

On June 13, 2006, the Company changed its state of incorporation from Florida to
Nevada by means of a merger with and into a Nevada corporation formed on June 8,
2006 solely for the purpose of effecting the reincorporation. The Certificate of
Incorporation  and  Bylaws of the  Nevada  corporation  are the  Certificate  of
Incorporation  and Bylaws of the  surviving  corporation.  Such  Certificate  of
Incorporation kept the Company's new name of Marketing  Acquisition  Corporation
and modified the Company's  capital structure to allow for the issuance of up to
100,000,000  shares of $0.001 par value common stock and up to 50,000,000 shares
of $0.001 par value preferred stock.

The Company was originally formed for the purpose of direct marketing of certain
educational  materials  and  photography  packages.  The  educational  materials
marketed by the Company consisted of encyclopedias,  learning books, educational
audio and video tapes which were designed to be combined in various combinations
to accommodate the educational levels and needs of families with children of all
ages.

During the year ended December 31, 1992, the Company sold or otherwise  disposed
of all assets and operations in order to settle  then-outstanding  indebtedness.
Since December 31, 1992, the Company has had virtually no operations,  assets or
liabilities.

The Company's current principal  business activity is to seek a suitable reverse
acquisition  candidate  through  acquisition,  merger or other suitable business
combination method.

NOTE B - PREPARATION OF FINANCIAL STATEMENTS

The  Company  follows  the  accrual  basis  of  accounting  in  accordance  with
accounting principles generally accepted in the United States of America and has
a year-end of December 31.

The preparation of financial statements in conformity with accounting principles
generally  accepted in the United States of America requires  management to make
estimates  and  assumptions  that  affect  the  reported  amounts  of assets and
liabilities  and disclosure of contingent  assets and liabilities at the date of
the  financial  statements  and the  reported  amounts of revenues  and expenses
during the reporting period. Actual results could differ from those estimates.

Management further acknowledges that it is solely responsible for adopting sound
accounting  practices,   establishing  and  maintaining  a  system  of  internal
accounting  control and preventing and detecting  fraud. The Company's system of
internal  accounting  control is designed to assure,  among other items, that 1)
recorded  transactions  are valid; 2) valid  transactions  are recorded;  and 3)
transactions  are  recorded in the proper  period in a timely  manner to produce
financial  statements which present fairly the financial  condition,  results of
operations  and cash  flows of the  Company  for the  respective  periods  being
presented

During interim periods, the Company follows the accounting policies set forth in
its annual audited financial statements for the year ended December 31, 2005, as
filed with the U. S.  Securities  and Exchange  Commission  on its  Registration
Statement  on  Form  10-SB.  The  information  presented  within  these  interim
financial  statements  may not include  all  disclosures  required by  generally
accepted accounting  principles and the users of financial  information provided
for  interim  periods  should  refer to the  annual  financial  information  and
footnotes when reviewing the interim financial results presented herein.

In the opinion of management,  the accompanying  interim  financial  statements,
prepared in  accordance  with the U. S.  Securities  and  Exchange  Commission's
instructions   for  Form  10-QSB,   are   unaudited  and  contain  all  material
adjustments,  consisting  only of  normal  recurring  adjustments  necessary  to
present fairly the financial condition,  results of operations and cash flows of
the Company for the respective  interim  periods  presented.  The current period
results of operations are not necessarily indicative of results which ultimately
will be reported for the full fiscal year ending December 31, 2006.

                                       6
<PAGE>
                        MARKETING ACQUISITION CORPORATION

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

NOTE C - GOING CONCERN UNCERTAINTY

Marketing Acquisition  Corporation (Company) was originally incorporated on July
26, 1990 in  accordance  with the Laws of the State of Florida.  The Company was
originally  formed for the purpose of direct  marketing  of certain  educational
materials and photography  packages.  The educational  materials marketed by the
Company consisted of encyclopedias,  learning books, educational audio and video
tapes which were designed to be combined in various  combinations to accommodate
the  educational  levels and needs of families  with  children of all ages.  All
business  operations  were  abandoned by December 31, 1992.  Since  December 31,
1992, the Company has had no operations,  assets or  liabilities.  The Company's
current principal  business  activity is to seek a suitable reverse  acquisition
candidate through  acquisition,  merger or other suitable  business  combination
method.

The  Company's  continued  existence is  dependent  upon its ability to generate
sufficient cash flows from operations to support its daily operations as well as
provide sufficient resources to retire existing liabilities and obligations on a
timely basis.

The Company  anticipates  future sales of equity securities to facilitate either
the  consummation  of a business  combination  transaction  or to raise  working
capital to support and preserve the integrity of the corporate entity.  However,
there is no assurance that the Company will be able to obtain additional funding
through the sales of additional  equity  securities  or, that such  funding,  if
available, will be obtained on terms favorable to or affordable by the Company.

If no additional  operating  capital is received  during the next twelve months,
the  Company  will be  forced  to rely on  existing  cash in the  bank  and upon
additional  funds  loaned  by  management  and/or  significant  stockholders  to
preserve the integrity of the corporate  entity at this time. In the event,  the
Company  is  unable to  acquire  advances  from  management  and/or  significant
stockholders, the Company's ongoing operations would be negatively impacted.

It  is  the  intent  of  management  and  significant  stockholders  to  provide
sufficient  working  capital  necessary to support and preserve the integrity of
the corporate entity.  However, no formal commitments or arrangements to advance
or loan funds to the Company or repay any such advances or loans exist. There is
no legal obligation for either management or significant stockholders to provide
additional future funding.

While the Company is of the opinion that good faith  estimates of the  Company's
ability to secure additional  capital in the future to reach our goals have been
made, there is no guarantee that the Company will receive  sufficient funding to
sustain operations or implement any future business plan steps.

NOTE D - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. Cash and cash equivalents

     For  Statement of Cash Flows  purposes,  the Company  considers all cash on
     hand  and  in  banks,  certificates  of  deposit  and  other  highly-liquid
     investments with maturities of three months or less, when purchased,  to be
     cash and cash equivalents.

2. Income Taxes

     The Company uses the asset and liability  method of  accounting  for income
     taxes. At June 30, 2006 and 2005, respectively,  the deferred tax asset and
     deferred tax liability accounts, as recorded when material to the financial
     statements,  are entirely the result of  temporary  differences.  Temporary
     differences   represent  differences  in  the  recognition  of  assets  and
     liabilities for tax and financial reporting purposes, primarily accumulated
     depreciation and amortization, allowance for doubtful accounts and vacation
     accruals.

     As of June 30,  2006 and  2005,  the  deferred  tax  asset  related  to the
     Company's net operating loss  carryforward  is fully  reserved.  Due to the
     provisions  of Internal  Revenue  Code Section 338, the Company may have no
     net operating loss carryforwards available to offset financial statement or
     tax  return  taxable  income in future  periods  as a result of a change in
     control   involving  50  percentage  points  or  more  of  the  issued  and
     outstanding securities of the Company.

                                       7
<PAGE>
                        MARKETING ACQUISITION CORPORATION

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

NOTE D - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

3. Earnings (loss) per share

     Basic  earnings  (loss) per share is computed  by  dividing  the net income
     (loss) available to common shareholders by the  weighted-average  number of
     common shares  outstanding  during the respective  period  presented in our
     accompanying financial statements.

     Fully diluted earnings (loss) per share is computed similar to basic income
     (loss) per share  except that the  denominator  is increased to include the
     number of common  stock  equivalents  (primarily  outstanding  options  and
     warrants).

     Common  stock  equivalents  represent  the  dilutive  effect of the assumed
     exercise of the outstanding stock options and warrants,  using the treasury
     stock method, at either the beginning of the respective period presented or
     the date of  issuance,  whichever  is later,  and only if the common  stock
     equivalents  are  considered  dilutive  based upon the Company's net income
     (loss) position at the calculation date.

     At June 30,  2006 and 2005,  and  subsequent  thereto,  the  Company had no
     outstanding common stock equivalents.

NOTE E - FAIR VALUE OF FINANCIAL INSTRUMENTS

The carrying amount of cash,  accounts  receivable,  accounts  payable and notes
payable, as applicable,  approximates fair value due to the short term nature of
these items  and/or the current  interest  rates  payable in relation to current
market conditions.

Interest  rate risk is the risk  that the  Company's  earnings  are  subject  to
fluctuations  in interest  rates on either  investments  or on debt and is fully
dependent  upon  the  volatility  of  these  rates.  The  Company  does  not use
derivative instruments to moderate its exposure to interest rate risk, if any.

Financial  risk  is  the  risk  that  the  Company's  earnings  are  subject  to
fluctuations in interest rates or foreign exchange rates and are fully dependent
upon the  volatility  of  these  rates.  The  company  does  not use  derivative
instruments to moderate its exposure to financial risk, if any.

NOTE F - INCOME TAXES

The components of income tax (benefit) expense for each of the six month periods
ended June 30, 2006 and 2005, are as follows:

                                             Six months            Six months
                                               ended                 ended
                                              June 30,              June 30,
                                                2006                  2005
                                              -------               -------
     Federal:
       Current                                $    --               $    --
       Deferred                                    --                    --
                                              -------               -------
                                                   --                    --
                                              -------               -------
     State:
       Current                                     --                    --
       Deferred                                    --                    --
                                              -------               -------
                                                   --                    --
                                              -------               -------
       Total                                  $    --               $    --
                                              =======               =======

                                       8
<PAGE>
                        MARKETING ACQUISITION CORPORATION

                    NOTES TO FINANCIAL STATEMENTS - CONTINUED

NOTE F - INCOME TAXES  - CONTINUED

Concurrent  with an April 2004  change in  control,  the Company has a operating
loss carryforward for income tax purposes of approximately  $16,500.  The amount
and availability of any future net operating loss  carryforwards  may be subject
to  limitations  set forth by the  Internal  Revenue  Code.  Factors such as the
number of shares ultimately issued within a three year look-back period; whether
there is a deemed  more  than 50  percent  change  in  control;  the  applicable
long-term  tax  exempt  bond  rate;  continuity  of  historical  business;   and
subsequent  income of the  Company  all enter  into the  annual  computation  of
allowable annual utilization of the carryforwards.

The  Company's  income tax expense  (benefit)  for each of the six month periods
ended June 30, 2006 and 2005, respectively,  differed from the statutory federal
rate of 34 percent as follows:

                                                       Six months     Six months
                                                         ended          ended
                                                        June 30,       June 30,
                                                          2006           2005
                                                        -------        -------

Statutory rate applied to income before income taxes    $(2,800)       $(1,200)
Increase (decrease) in income taxes resulting from:
  State income taxes                                         --             --
  Other, including reserve for deferred tax asset
   and application of net operating loss carryforward     2,800          1,200
                                                        -------        -------

      Income tax expense                                $    --        $    --
                                                        =======        =======

Temporary  differences,  consisting primarily of statutory deferrals of expenses
for organizational costs and statutory  differences in the depreciable lives for
property and equipment, between the financial statement carrying amounts and tax
bases of assets and liabilities give rise to deferred tax assets and liabilities
as of June 30, 2006 and 2005, respectively:

                                                        June 30,       June 30,
                                                          2006           2005
                                                        -------        -------
Deferred tax assets
  Net operating loss carryforwards                      $ 5,700        $ 2,680
  Less valuation allowance                               (5,700)        (2,680)
                                                        -------        -------

  Net Deferred Tax Asset                                $    --        $    --
                                                        =======        =======

During each of the six month periods ended June 30, 2006 and  2005,respectively,
the  valuation  allowance  increased  by  approximately  $2,845 and $1,240.  The
ultimate  realization  of the deferred tax asset is  dependent  upon  sufficient
future taxable income during the period that  deductible  temporary  differences
and carryforwards are expected to be available to reduce taxable income.

NOTE G - COMMON STOCK TRANSACTIONS

On June 13, 2006, the Company changed its state of incorporation from Florida to
Nevada by means of a merger with and into a Nevada corporation formed on June 8,
2006 solely for the purpose of effecting the reincorporation. The Certificate of
Incorporation  and  Bylaws of the  Nevada  corporation  are the  Certificate  of
Incorporation  and Bylaws of the  surviving  corporation.  Such  Certificate  of
Incorporation kept the Company's new name of Marketing  Acquisition  Corporation
and modified the Company's  capital structure to allow for the issuance of up to
100,000,000  shares of $0.001 par value common stock and up to 50,000,000 shares
of $0.001 par value preferred stock.

                                       9
<PAGE>
PART I - ITEM 2

MANAGEMENT'S  DISCUSSION  AND  ANALYSIS OF  FINANCIAL  CONDITION  AND RESULTS OF
OPERATIONS

(1) CAUTION REGARDING FORWARD-LOOKING INFORMATION

Certain  statements  contained  in this  quarterly  filing,  including,  without
limitation, statements containing the words "believes", "anticipates", "expects"
and  words  of  similar  import,  constitute  forward-looking  statements.  Such
forward-looking  statements  involve known and unknown risks,  uncertainties and
other factors that may cause the actual results,  performance or achievements of
the Company,  or industry  results,  to be materially  different from any future
results,   performance   or   achievements   expressed   or   implied   by  such
forward-looking statements.

Such factors include, among others, the following:  international,  national and
local general economic and market conditions:  demographic  changes; the ability
of the Company to sustain,  manage or  forecast  its growth;  the ability of the
Company to successfully make and integrate acquisitions;  raw material costs and
availability;  new product  development and  introduction;  existing  government
regulations  and  changes  in,  or  the  failure  to  comply  with,   government
regulations;  adverse publicity;  competition; the loss of significant customers
or suppliers;  fluctuations  and  difficulty in forecasting  operating  results;
changes in business strategy or development  plans;  business  disruptions;  the
ability  to attract  and  retain  qualified  personnel;  the  ability to protect
technology; and other factors referenced in this and previous filings.

Given  these  uncertainties,  readers  of this Form  10-QSB  and  investors  are
cautioned not to place undue reliance on such  forward-looking  statements.  The
Company  disclaims  any  obligation  to update any such  factors or to  publicly
announce the result of any  revisions to any of the  forward-looking  statements
contained herein to reflect future events or developments.

(2) GENERAL INFORMATION

The Company  stopped filing  periodic  reports in compliance with the Securities
Exchange Act of 1934,  as amended,  during  1992.  Due to the absence of certain
accounting  records,  it was impossible to complete  required  filings from that
point through the current  date(s).  On April 15, 2005, the Company filed a Form
10-SB in order to disclose the Issuer's current status. The U. S. Securities and
Exchange  Commission (SEC), while  acknowledging the intent of the filing,  took
the position that filing was improper and the filing was withdrawn.  The Company
then voluntarily requested a revocation of the registration and, on February 15,
2006,  the SEC entered an order  pursuant to Section  12(j) of the  Exchange Act
revoking the registration of the Company's securities which revocation cancelled
the Company's filling obligations from previous periods.  The Company has had no
operations since 1992 and, accordingly,  may now be deemed to be a "BLANK CHECK"
or shell  company,  that is,  either a  development  stage  company  that has no
specific  business  plan or purpose or a dormant or  inactive  company  that has
indicated  that  its  sole  business  plan is to  engage  in a  merger  or other
acquisition  with an  unidentified  company  or  companies,  or other  entity or
person.  On June 21, 2006,  the Company filed a  Registration  Statement on Form
10-SB to re-register the eligible issued and outstanding shares of the Company's
common  stock as issued by the  Company.  It is the current  position of the SEC
that  securities  issued by a "SHELL" company cannot be sold under the exemption
from  registration  provided by Rule 144 promulgated under the Securities Act of
1933 (the "ACT"),  but must be  registered  under the Act. Any other  securities
issued to individuals in the capacity of management, affiliates, control persons
and  promoters  will also  require  registered  with the SEC prior to resale and
shall be issued with appropriate  restricted  legend to reflect the registration
requirements.

The Company's current principal  business activity is to seek a suitable reverse
acquisition  candidate  through  acquisition,  merger or other suitable business
combination method. As a "REPORTING COMPANY," the Company may be more attractive
to a private  acquisition  target because its common stock may thereby be quoted
on the OTC Bulletin Board. As a result of filing the June 21, 2006  Registration
Statement  on Form 10-SB,  the Company is obligated to file with the SEC certain
interim and periodic  reports  including  an annual  report  containing  audited
financial statements. The Company anticipates that it will continue to file such
reports as required  under the Exchange  Act.  Shell  corporations  have zero or
nominal  assets  and  typically  no stated or  contingent  liabilities.  Private
companies  wishing  to become  publicly  trading  may wish to merge with a shell
corporation through a reverse merger or reverse acquisition  transaction whereby
the  shareholders of the private company become the majority of the shareholders
of the  combined  company.  The private  company may  purchase for cash all or a
portion  of  the  common  shares  of  the  shell   corporation  from  its  major
stockholders.  Typically,  the Board and officers of the private  company become
the new Board and  officers  of the  combined  Company and often the name of the
private company becomes the name of the combined entity.

(3) RESULTS OF OPERATIONS

The Company had no revenue  for either of the six or three month  periods  ended
June 30, 2006 and 2005, respectively.

General  and  administrative  expenses  for  each of the nine  and  three  month
periods,  respectively,  ended  June 30,  2006 and 2005  were  nominal  and were
directly  related to the maintenance of the corporate entity and the preparation

                                       10
<PAGE>
and  filing of the June 21,  2006 Form  10-SB.  It is  anticipated  that  future
expenditure  levels will  increase as the Company  intends to fully  comply with
it's periodic reporting requirements.  Earnings per share for the respective six
month  periods  ended June 30,  2006 and 2005  were$0.00  and $0.00 based on the
weighted-average  shares issued and  outstanding  at the end of each  respective
period.

The  Company  does not  expect  to  generate  any  meaningful  revenue  or incur
operating  expenses for purposes  other than  fulfilling  the  obligations  of a
reporting  company  under the  Securities  Exchange Act of 1934 unless and until
such time that the Company's operating subsidiary begins meaningful operations.

PLAN OF BUSINESS

GENERAL

The  Company  intends to locate and  combine  with an  existing,  privately-held
company which is profitable  or, in  management's  view,  has growth  potential,
irrespective of the industry in which it is engaged.  However,  the Company does
not  intend  to  combine  with a  private  company  which may be deemed to be an
investment  company subject to the Investment Company Act of 1940. A combination
may be structured as a merger,  consolidation,  exchange of the Company's common
stock for stock or assets or any other form which  will  result in the  combined
enterprise's becoming a publicly-held corporation.

Pending  negotiation and consummation of a combination,  the Company anticipates
that it will have, aside from carrying on its search for a combination  partner,
no business  activities,  and, thus, will have no source of revenue.  Should the
Company incur any significant  liabilities prior to a combination with a private
company, it may not be able to satisfy such liabilities as are incurred.

If the Company's management pursues one or more combination opportunities beyond
the  preliminary  negotiations  stage and those  negotiations  are  subsequently
terminated,  it is  foreseeable  that such efforts  will  exhaust the  Company's
ability to continue to seek such combination opportunities before any successful
combination can be consummated.  In that event,  the Company's common stock will
become  worthless  and  holders of the  Company's  common  stock will  receive a
nominal distribution, if any, upon the Company's liquidation and dissolution.

COMBINATION SUITABILITY STANDARDS

In its pursuit for a combination  partner,  the Company's  management intends to
consider only  combination  candidates  which are profitable or, in management's
view, have growth potential.  The Company's management does not intend to pursue
any  combination  proposal  beyond the  preliminary  negotiation  stage with any
combination  candidate which does not furnish the Company with audited financial
statements  for at least its most  recent  fiscal year and  unaudited  financial
statements for interim periods  subsequent to the date of such audited financial
statements, or is in a position to provide such financial statements in a timely
manner.  The Company will, if necessary  funds are available,  engage  attorneys
and/or accountants in its efforts to investigate a combination  candidate and to
consummate a business  combination.  The Company may require  payment of fees by
such combination  candidate to fund the investigation of such candidate.  In the
event such a combination candidate is engaged in a high technology business, the
Company may also obtain  reports from  independent  organizations  of recognized
standing  covering the technology  being developed and/or used by the candidate.
The  Company's  limited  financial  resources may make the  acquisition  of such
reports  difficult  or even  impossible  to obtain  and,  thus,  there can be no
assurance  that the Company  will have  sufficient  funds to obtain such reports
when considering combination proposals or candidates.  To the extent the Company
is  unable to  obtain  the  advice or  reports  from  experts,  the risks of any
combined enterprise's being unsuccessful will be enhanced.  Furthermore,  to the
knowledge of the Company's officers and directors, neither the candidate nor any
of  its  directors,   executive  officers,  principal  shareholders  or  general
partners:

     (1)  will not have been  convicted of  securities  fraud,  mail fraud,  tax
          fraud, embezzlement,  bribery, or a similar criminal offense involving
          misappropriation  or theft of funds,  or be the  subject  of a pending
          investigation or indictment involving any of those offenses;

     (2)  will not have been subject to a temporary or permanent  injunction  or
          restraining  order arising from unlawful  transactions  in securities,
          whether as issuer, underwriter, broker, dealer, or investment advisor,
          may be the subject of any pending  investigation  or a defendant  in a
          pending  lawsuit  arising from or based upon  allegations  of unlawful
          transactions in securities; or

     (3)  will not have been a defendant in a civil  action which  resulted in a
          final judgement against it or him awarding damages or rescission based
          upon unlawful practices or sales of securities.

The Company's  officers and directors will make these  determinations  by asking
pertinent  questions of the  management of prospective  combination  candidates.
Such persons will also ask pertinent  questions of others who may be involved in

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<PAGE>
the combination proceedings.  However, the officers and directors of the Company
will not generally take other steps to verify independently information obtained
in this manner which is favorable.  Unless  something  comes to their  attention
which  puts  them on  notice  of a  possible  disqualification  which  is  being
concealed  from them,  such persons will rely on  information  received from the
management of the prospective  combination  candidate and from others who may be
involved in the combination proceedings.

(4) LIQUIDITY AND CAPITAL RESOURCES

At June 30, 2006, the Company had working capital of approximately $3,600.

The Company and it's controlling shareholder, Glenn A. Little, have acknowledged
that  outside  funds may become  necessary to support the  corporate  entity and
comply with the periodic reporting  requirements of the Securities  Exchange Act
of 1934,  as amended.  To this end, Mr. Little has agreed to lend the Company up
to $20,000  with a maturity  period not to exceed two (2) years from the initial
funding date at an interest  rate of 6.0% per annum.  No advances have been made
to the Company under this arrangement through the date of this filing.

It is the belief of management  and  significant  stockholders  that  sufficient
working capital necessary to support and preserve the integrity of the corporate
entity  will be  present.  However,  there is no  legal  obligation  for  either
management or significant  stockholders  to provide  additional  future funding.
Should this pledge fail to provide financing, the Company has not identified any
alternative  sources.  Consequently,   there  is  substantial  doubt  about  the
Company's ability to continue as a going concern.

The Company's need for working  capital may change  dramatically  as a result of
any business acquisition or combination  transaction.  There can be no assurance
that the Company will identify any such business, product, technology or company
suitable for acquisition in the future.  Further, there can be no assurance that
the Company would be successful in  consummating  any  acquisition  on favorable
terms  or that it will be able  to  profitably  manage  the  business,  product,
technology or company it acquires.

The Company has no current plans, proposals, arrangements or understandings with
respect to the sale or issuance of additional  securities  prior to the location
of a merger or  acquisition  candidate.  Accordingly,  there can be no assurance
that sufficient  funds will be available to the Company to allow it to cover the
expenses related to such activities.

The Company does not currently contemplate making a Regulation S offering.

Regardless of whether the  Company's  cash assets prove to be inadequate to meet
the Company's  operational needs, the Company might seek to compensate providers
of services by issuances of stock in lieu of cash.

ITEM 3 - CONTROLS AND PROCEDURES

(a) Evaluation of Disclosure Controls and Procedures

     Under  the  supervision  and  with  the  participation  of our  management,
     including our principal  executive officer and principal financial officer,
     we conducted an evaluation of our disclosure  controls and  procedures,  as
     such term is defined under Rule 13a-15(e)  promulgated under the Securities
     Exchange Act of 1934, as amended (Exchange Act), as of June 30, 2006. Based
     on this evaluation, our principal executive officer and principal financial
     officer concluded that our disclosure controls and procedures are effective
     in alerting them on a timely basis to material  information relating to our
     Company required to be included in our reports filed or submitted under the
     Exchange Act.

(b) Changes in Internal Controls

     There were no significant changes (including corrective actions with regard
     to  significant  deficiencies  or  material  weaknesses)  in  our  internal
     controls over financial  reporting  that occurred  during the quarter ended
     June 30, 2006 that has  materially  affected,  or is  reasonably  likely to
     materially affect, our internal control over financial reporting.

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<PAGE>
                          PART II - OTHER INFORMATION

ITEM 1 - LEGAL PROCEEDINGS

None

ITEM 2 - RECENT SALES OF UNREGISTERED SECURITIES AND USE OF PROCEEDS

None

ITEM 3 - DEFAULTS ON SENIOR SECURITIES

   None

ITEM 4 - SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

The  Company  has held no  regularly  scheduled,  called or special  meetings of
shareholders during the reporting period.

ITEM 5 - OTHER INFORMATION

None

ITEM 6 - EXHIBITS

31.1   Certification  pursuant  to  Section  302 of  Sarbanes-Oxley  Act of 2002
32.1   Certification pursuant to Section 906 of Sarbanes-Oxley Act of 2002

                                   SIGNATURES

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

                                            MARKETING ACQUISITION CORPORATION


Dated: October 31, 2006                     By: /s/ Glenn A. Little
       ----------------                        ---------------------------------
                                                                 Glenn A. Little
                                              Chairman, Chief Executive Officer,
                                            Chief Financial Officer and Director

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