**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-QSB/A**

**Amendment          No. 2**

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

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

**FINDEX.COM,      INC.**

| Nevada                                           | 88-0379462                           |
|--------------------------------------------------|--------------------------------------|
| (State                  or other jurisdiction of | (I.R.S.                  Employer    |
| incorporation                  or organization)  | Identification                  No.) |

| 11204                  Davenport Street, Suite 100, Omaha, Nebraska | 68154                       |
|---------------------------------------------------------------------|-----------------------------|
| (Address                  of principal executive offices)           | (Zip                  Code) |

**Yes      [X] No [_]**

**APPLICABLE      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE      YEARS**

**Yes      [_] No [_]**

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

**Yes      [_] No [X]**

----

**TABLE      OF CONTENTS**

|                                                                                                                                   |                             |
|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
|                                                                                                                                   | **Page                  Number** |
| **PART                  I - FINANCIAL INFORMATION**                                                                                    |                             |
|                                                                                                                                   |                             |
| ITEM                  1. Financial Statements.                                                                                         | F-1                              |
| ITEM                  2. Management’s Discussion and Analysis of Financial                  Condition and Results of Operations. | 1                                |
| ITEM                  3. Controls and Procedures.                                                                                      | 7                                |
|                                                                                                                                   |                             |
| **PART                  II - OTHER INFORMATION**                                                                                       |                             |
|                                                                                                                                   |                             |
| ITEM                  1. Legal Proceedings.                                                                                            | 8                                |
| ITEM                  2. Unregistered Sales of Equity Securities and                  Use of Proceeds.                                 | 8                                |
| ITEM                  3. Defaults Upon Senior                  Securities.                                                             | 8                                |
| ITEM                  4. Submission of Matters to a Vote of Security                  Holders.                                         | 8                                |
| ITEM                  5. Other Information.                                                                                            | 8                                |
| ITEM                  6. Exhibits.                                                                                                     | 8                                |

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Table          of Contents 

**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS.**

| **Findex.com,                    Inc.**                             |
|---------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEET**         |
| **(Unaudited)**                                                     |
|                                                                |
|                                                                |   |   | **March                    31, 2005** |   |   | March                    31, 2004 |   |
|                                                                |   |   | **(Restated)** |   |   | (Restated) |   |
| **Assets**                                                          |
| Current                    assets:                                  |
| Cash                    and cash equivalents                        |   | **$** | **283,141** |   | $ | 30,584 |   |
| Accounts                    receivable, trade                       |   |   | **517,242** |   |   | 443,781 |   |
| Inventory                                                           |   |   | **248,047** |   |   | 173,000 |   |
| Other                    current assets                             |   |   | **351,193** |   |   | 23,670 |   |
| Total                    current assets                             |   |   | **1,399,623** |   |   | 671,035 |   |
| Property                    and equipment, net                      |   |   | **140,800** |   |   | 69,703 |   |
| Software                    license, net                            |   |   | **2,139,907** |   |   | 2,643,413 |   |
| Capitalized                    software development costs, net      |   |   | **783,250** |   |   | 506,121 |   |
| Restricted                    cash                                  |   |   | **50,354** |   |   | 100,354 |   |
| Other                    assets                                     |   |   | **382,521** |   |   | 68,818 |   |
| Total                    assets                                     |   | **$** | **4,896,455** |   | $ | 4,059,444 |   |
|                                                                |
| **Liabilities                    and stockholders’ equity**   |
| Current                    liabilities:                             |
| Accounts                    payable, trade                          |   | **$** | **506,852** |   | $ | 737,358 |   |
| Accrued                    royalties                                |   |   | **253,744** |   |   | 1,398,570 |   |
| Derivative                    liabilities                           |   |   | **2,187,498** |   |   | --- |   |
| Other                    current liabilities                        |   |   | **473,609** |   |   | 967,072 |   |
| Total                    current liabilities                        |   |   | **3,421,703** |   |   | 3,103,000 |   |
| Long-term                    obligations                            |   |   | **189,698** |   |   | 802,076 |   |
| Commitments                    and contingencies                    |
| Stockholders’                    equity:                      |
| Preferred                    stock                                  |   |   | **---** |   |   | 51 |   |
| Common                    stock                                     |   |   | **48,620** |   |   | 21,011 |   |
| Paid-in                    capital                                  |   |   | **7,521,339** |   |   | 7,080,629 |   |
| Retained                    (deficit)                               |   |   | **(6,284,905** | **)** |   | (6,947,323 | ) |
| Total                    stockholders’ equity                 |   |   | **1,285,054** |   |   | 154,368 |   |
| Total                    liabilities and stockholders’ equity |   | **$** | **4,896,455** |   | $ | 4,059,444 |   |
|                                                                |
| *See                    accompanying                    notes.*     |

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Table            of Contents 

| **Findex.com,                      Inc.**                                |
|--------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                          |
|                                                                     |
| **Three                      Months Ended March 31**                     |   |   | **2005** |   |   | 2004 |   |
|                                                                     |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                                     |
| Revenues,                      net of reserves and allowances            |   | **$** | **1,677,414** |   | $ | 1,566,393 |   |
| Cost                      of sales                                       |   |   | **508,785** |   |   | 468,659 |   |
| Gross                      profit                                        |   |   | **1,168,629** |   |   | 1,097,734 |   |
| Operating                      expenses:                                 |
| Sales                      and marketing                                 |   |   | **427,447** |   |   | 242,599 |   |
| General                      and administrative                          |   |   | **635,718** |   |   | 555,679 |   |
| Other                      operating expenses                            |   |   | **146,421** |   |   | 137,952 |   |
| Total                      operating expenses                            |   |   | **1,209,586** |   |   | 936,230 |   |
| Earnings                      (loss) from operations                     |   |   | **(40,957** | **)** |   | 161,504 |   |
| Loss                      on valuation adjustment of derivatives         |   |   | **(218,748** | **)** |   | --- |   |
| Other                      expenses, net                                 |   |   | **(3,856** | **)** |   | (14,330 | ) |
| Income                      (loss) before income taxes                   |   |   | **(263,561** | **)** |   | 147,174 |   |
| Provision                      for income taxes                          |   |   | **149,489** |   |   | (30,311 | ) |
| Net                      income (loss)                                   |   |   | **(114,072** | **)** |   | 116,863 |   |
| Retained                      deficit at beginning of year               |   |   | **(6,170,833** | **)** |   | (7,255,023 | ) |
| Retained                      deficit at end of period                   |   | **$** | **(6,284,905** | **)** | $ | (7,138,160 | ) |
|                                                                     |
| Net                      earnings (loss) per share:                      |
| Basic                                                                    |   | **$** | **---** |   | $ | 0.01 |   |
| Diluted                                                                  |   | **$** | **---** |   | $ | 0.01 |   |
|                                                                     |
| Weighted                      average shares outstanding:                |
| Basic                                                                    |   |   | **48,619,855** |   |   | 21,011,438 |   |
| Diluted                                                                  |   |   | **48,619,855** |   |   | 23,090,892 |   |
|                                                                     |
| *See                      accompanying                      notes.*      |

----

Table            of Contents 

| **Findex.com,                      Inc.**                                                  |
|--------------------------------------------------------------------------------------------|
| **CONSOLIDATED                      STATEMENTS OF CASH FLOWS**                             |
| **(Unaudited)**                                                                            |
|                                                                                       |
| **Three                      Months Ended March 31**                                       |   |   | **2005** |   |   | 2004 |   |
|                                                                                       |   |   | **(Restated)** |   |   | (Restated) |   |
| Cash                      flows from operating activities:                                 |
| Cash                      received from customers                                          |   | **$** | **1,707,292** |   | $ | 1,450,002 |   |
| Cash                      paid to suppliers and employees                                  |   |   | **(1,456,683** | **)** |   | (1,353,784 | ) |
| Other                      operating activities, net                                       |   |   | **(3,076** | **)** |   | (13,921 | ) |
| Net                      cash provided by operating activities                             |   |   | **247,533** |   |   | 82,297 |   |
| Cash                      flows from investing activities:                                 |
| Software                      development costs                                            |   |   | **(264,649** | **)** |   | (73,628 | ) |
| Other                      investing activities, net                                       |   |   | **(14,581** | **)** |   | (18,674 | ) |
| Net                      cash (used) by investing activities                               |   |   | **(279,230** | **)** |   | (92,302 | ) |
| Cash                      flows from financing activities:                                 |
| Proceeds                      from (payments on) line of credit, net                       |   |   | **---** |   |   | 16,605 |   |
| Payments                      made on long-term notes payable                              |   |   | **(26,521** | **)** |   | (17,684 | ) |
| Net                      cash (used) by financing activities                               |   |   | **(26,521** | **)** |   | (1,079 | ) |
| Net                      (decrease) in cash and cash equivalents                           |   |   | **(58,218** | **)** |   | (11,084 | ) |
| Cash                      and cash equivalents, beginning of year                          |   |   | **341,359** |   |   | 41,668 |   |
| Cash                      and cash equivalents, end of period                              |   | **$** | **283,141** |   | $ | 30,584 |   |
|                                                                                       |
| Reconciliation                      of net income to cash flows from operating activities: |
| Net                      income (loss)                                                     |   | **$** | **(114,072** | **)** | $ | 116,863 |   |
| Adjustments                      to reconcile net income (loss) to net cash                |   |   |
| provided                      by operating activities:                                     |   |   |
| Software                      development costs amortized                                  |   |   | **182,688** |   |   | 152,213 |   |
| Provision                      for bad debts                                               |   |   | **653** |   |   | 2,500 |   |
| Depreciation                      & amortization                                       |   |   | **145,768** |   |   | 135,452 |   |
| Loss                      on fair value adjustment of derivatives                          |   |   | **218,748** |   |   | --- |   |
| Loss                      on disposal of property, plant and equipment                     |   |   | **1,715** |   |   | --- |   |
| Change                      in assets and liabilities:                                     |   |   |
| (Increase)                      decrease in accounts receivable                            |   |   | **48,924** |   |   | (80,478 | ) |
| (Increase)                      decrease in inventories                                    |   |   | **(14,047** | **)** |   | 99,600 |   |
| (Increase)                      decrease in prepaid expenses                               |   |   | **51,841** |   |   | (1,750 | ) |
| (Decrease)                      in accrued royalties                                       |   |   | **(33,770** | **)** |   | (100,436 | ) |
| (Decrease)                      in accounts payable                                        |   |   | **(114,952** | **)** |   | (251,996 | ) |
| Increase                      in income taxes payable                                      |   |   | **180** |   |   | -- |   |
| Increase                      (decrease) in deferred taxes                                 |   |   | **(149,669** | **)** |   | 30,311 |   |
| Increase                      (decrease) in other liabilities                              |   |   | **23,526** |   |   | (19,982 | ) |
| Net                      cash provided by operating activities                             |   | **$** | **247,533** |   | $ | 82,297 |   |
|                                                                                       |
| *See                      accompanying notes.*                                             |

----

Table            of Contents 

**Findex.com,        Inc.**

**Notes        to Condensed Consolidated Financial Statements**

**March        31, 2005**

**(Unaudited)**

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

**BASIS        OF PRESENTATION**

**USE        OF ESTIMATES**

**RESTRICTED        CASH**

**INVENTORY**

**ACCOUNTING        FOR LONG-LIVED ASSETS**

**INTANGIBLE            ASSETS, (Restated)**

*Goodwill            and Other Intangible Assets*

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Table            of Contents 

**SOFTWARE        DEVELOPMENT COSTS**

*Accounting          for the Costs of Computer Software to Be Sold, Leased, or Otherwise          Marketed*

*Accounting          for Research and Development Costs*

*Accounting          for the Costs of Computer Software Developed or Obtained for Internal          Use*

*Accounting          for Website Development Costs*

|   |  ·  | planning                      the Website,                                                                                                                      |
|--------|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |  ·  | developing                      the applications and infrastructure until technological feasibility                      is                      established,   |
|   |  ·  | developing                      graphics such as borders, background and text colors, fonts,                      frames, and                      buttons, and |
|   |  ·  | operating                      the site such as training, administration and                      maintenance.                                                  |

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Table            of Contents 

|   |  ·  | obtain                    and register an Internet domain name,                                                                                                                                                                                                     |
|--------|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |  ·  | develop                    or acquire software tools necessary for the development                    work,                                                                                                                                                         |
|   |  ·  | develop                    or acquire software necessary for general Website                    operations,                                                                                                                                                         |
|   |  ·  | develop                    or acquire code for web applications,                                                                                                                                                                                                    |
|   |  ·  | develop                    or acquire (and customize) database software and software to                    integrate                    applications such as corporate databases and accounting systems                    into web                    applications |
|   |  ·  | develop                    HTML web pages or templates,                                                                                                                                                                                                             |
|   |  ·  | install                    developed applications on the web server,                                                                                                                                                                                                |
|   |  ·  | create                    initial hypertext links to other Websites or other locations                    within the                    Website, and                                                                                                                |
|   |  ·  | test                    the Website applications.                                                                                                                                                                                                                   |

**NET        REVENUE, (Restated)**

*Software          Revenue Recognition*
*          Modification of SOP 97-2, With Respect to Certain Transactions*

*Accounting          for Consideration Given by a Vendor to a Customer or a Reseller of the          Vendor’s          Product*

**Product        Revenue**

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Table            of Contents 

**Service        Revenue**

**Multiple        Element Arrangements**

**Shipping        and Handling Costs**

**Customer        Service and Technical Support**

**INCOME            TAXES**

*Accounting              for Income Taxes*

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Table            of Contents 

**EARNINGS        PER SHARE**

*Earnings          Per Share*

**DERIVATIVES,                (Restated)**

*Accounting                  for Derivative Financial Instruments Indexed to, and Potentially                  Settled in, a                  Company’s Own Stock*

**RECLASSIFICATIONS**

**NOTE        2 - INVENTORIES**

| Raw                  materials  |   | $      | 134,070 |   |
|---------------------------------|--------|--------|---------|--------|
| Finished                  goods |   |   | 113,977 |   |
| Inventories                     |   | $      | 248,047 |   |

**NOTE            3 - LOSS ON VALUATION OF DERIVATIVES, (**
**Restated)**

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Table                  of Contents 

|                                                    |   |   | **Warrant                      A** |   |   |   | **Warrant                      B** |   |
|---------------------------------------------------------|--------|--------|------------------------------------|--------|--------|--------|------------------------------------|--------|
| Expected                      term - years              |   |   | 4.30                               |   |   |   | 4.30                               |   |
| Stock                      price on March 31, 2005 |   | $      | 0.10                               |   |   | $      | 0.10                               |   |
| Exercise                      price                     |   | $      | 0.18                               |   |   | $      | 0.60                               |   |
| Expected                      dividend yield            |   |   | 0                                  | %      |   |   | 0                                  | %      |
| Expected                      stock price volatility    |   |   | 490                                | %      |   |   | 490                                | %      |
| Risk-free                      interest rate            |   |   | 3.80                               | %      |   |   | 3.80                               | %      |

|                                                                   |   |   | **Warrant                      A** |   |   |   | **Warrant                      B** |   |
|------------------------------------------------------------------------|--------|--------|------------------------------------|--------|--------|--------|------------------------------------|--------|
| Expected                      term - years                             |   |   | 5                                  |   |   |   | 5                                  |   |
| Stock                      price on date of commitment (July 19, 2004) |   | $      | 0.20                               |   |   | $      | 0.20                               |   |
| Exercise                      price                                    |   | $      | 0.18                               |   |   | $      | 0.60                               |   |
| Expected                      dividend yield                           |   |   | 0                                  | %      |   |   | 0                                  | %      |
| Expected                      stock price volatility                   |   |   | 490                                | %      |   |   | 490                                | %      |
| Risk-free                      interest rate                           |   |   | 3.80                               | %      |   |   | 3.80                               | %      |

| Fair                        value of warrants on commitment date (July 19, 2004) |        |        |           |        |   | $      | 4,375,000 |   |
|----------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|--------|-----------|--------|
| Less:                        Net proceeds received                               |        |        |           |        |   |        |           |        |
| Gross                        proceeds received for stock and warrants            |   | $      | 1,750,000 |   |   |   |      |   |
| Par                        value of common stock issued                          |   |   | (21,875   | )      |   |   |      |   |
| Stock                        offering costs                                      |   |   | (51,047   | )      |   | $      | 1,677,078 |   |
|  Loss                        on fair value adjustment of derivatives        |   |   |      |   |   | $      | 2,697,922 |   |

**NOTE 4          - INCOME TAXES, (Restated)**

|                                                   |   |   | **2005**     |        |   | 2004   |   |
|--------------------------------------------------------|--------|--------|--------------|-------------|--------|--------|--------|
| Current:                                               |
| Federal                                                |   | **$**  | **---**      |        | $      | ---    |   |
| State                                                  |   |   | **180**      |        |   | ---    |   |
|                                                   |   |   | **180**      |        |   | ---    |   |
| Deferred:                                              |
| Federal                                                |   |   | **(141,093** | **)**       |   | 25,001 |   |
| State                                                  |   |   | **(8,576**   | **)**  |   | 5,310  |   |
|                                                   |   |   | **(149,669** | **)**       |   | 30,311 |   |
|  Total                    tax provision (benefit) |   | **$**  | **(149,489** | **)**       | $      | 30,311 |   |

**NOTE 5        - EARNINGS PER COMMON SHARE, (Restated)**

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Table              of Contents 

| **For                    the Three Months Ended March 31**            |   |       | **2005**       |        |   | 2004       |   |
|-----------------------------------------------------------------------|--------|------------|----------------|-------------|--------|------------|--------|
| Net                    Income (loss)                                  |   | **$**      | **(114,072**   | **)**  | $      | 116,863    |   |
| Preferred                    stock dividends                          |   |       | **---**        |        |   | ---        |   |
| Net                    income (loss) available to common shareholders |   | **$**      | **(114,072**   | **)**  | $      | 116,863    |   |
|                                                                  |   |       |           |        |   |       |   |
| Basic                    weighted average shares outstanding          |   |       | **48,619,855** |        |   | 21,011,438 |   |
| Dilutive                    effect of:                                |
| Stock                    options                                      |   | ** ** | **---**        |        |   | ---        |   |
| Convertible                    notes payable                          |   |       | **---**        |        |   | 1,800,000  |   |
| Convertible                    Preferred Series A                     |   |       | **---**        |        |   | 114,000    |   |
| Convertible                    Preferred Series B                     |   |       | **---**        |        |   | 40,000     |   |
| Warrants                                                              |   |       | **---**        |        |   | 125,454    |   |
| Diluted                    weighted average shares outstanding        |   |       | **48,619,855** |        |   | 23,090,892 |   |

**NOTE 6          - COMMITMENTS AND CONTINGENCIES, (Restated)**

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Table            of Contents 

**NOTE 7        - RISKS AND UNCERTAINTIES**

**NOTE 8            - SUBSEQUENT EVENTS, (Restated)**

**NOTE 9              - REVISION AND RECLASSIFICATION**

|   |  ·  | During                                  the quarter ended June 30, 2002, we                                  reached a tentative settlement agreement in our                                  arbitration with TLC. The                                  tentative settlement agreement forgave the final,                                  unpaid installment due                                  on the 1999 Software License Agreement (“SLA”) and extended the SLA term                                  from 10 years to 50 years. We originally recorded                                  the final, unpaid                                  installment ($1,051,785) of the SLA as an offset                                  against the recorded                                  historical cost of the SLA and recalculated the                                  amortization based on this                                  reduced amount and the extension of the useful                                  life to 50 years.                                  Although                                  paragraph 6 of Statement of Financial Accounting                                  Standards (“SFAS”) No.                                  141, *Business                                  Combinations*,                                  which guides the recognition and measurement of                                  intangible assets,                                  provides that the measurement of assets in which                                  the consideration given                                  is cash are measured by the amount of cash paid,                                  our management has since                                  concluded that too much time had passed between                                  the date of the 1999                                  license (June 1999) and the date of the tentative                                  settlement agreement                                  (May 2002) for such an offset to be appropriate.                                  Therefore, we recognized                                  the extinguishment of the liability owed to TLC                                  as income ($1,051,785) in                                  the consolidated statements of operations for the                                  year ended December 31,                                  2002. We have restated the retained deficit as                                  of December 31, 2003 and                                  there was no net effect on the consolidated statements                                  of operations and                                  consolidated statements of cash flows for the three                                  months ended March 31,                                  2005 and 2004 as a result of this correction. |
|--------|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|   |  ·  | During                                  the quarter ended December 31, 2003, we reached                                  a final settlement                                  agreement in our dispute with Zondervan and TLC.                                  This final settlement                                  extended the life of the SLA, and the trademarks                                  included therein,                                  indefinitely. We originally reassessed the useful                                  life of the SLA to be                                  indefinite, based on the guidelines provided by                                  paragraphs 11 and 53 of                                  SFAS No. 142, *Goodwill                                  and Other Intangible Assets*.                                  Our management has since concluded a 10 year life                                  is appropriate based on                                  our going concern opinion for 2002 and 2003. Therefore,                                  we restored the                                  estimated economic useful life to the original                                  10 years and have                                  recalculated annual amortization accordingly. This                                  adjustment increased                                  the retained deficit at March 31, 2005 (for the                                  prior years’ amortization                                  and related income tax effects). We have                                  restated the condensed consolidated statements                                  of operations ($125,877)                                  and consolidated statements of cash flows for the                                  three months ended March                                  31, 2005 and 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |

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Table                          of Contents 

|   |  ·  | During                                  the three months ended June 30, 2004, we erroneously                                  included rebates, and                                  adjustments to rebates, in sales and marketing                                  expenses. The more                                  appropriate presentation should have been, and                                  is now, as an adjustment to                                  revenue, in accordance with EITF 01-09, Accounting                                  for Consideration Given                                  by a Vendor to a Customer (Including a Reseller                                  of the Vendor’s                                  Products).. During the three months ended June                                  30, 2004, we originally                                  recorded an adjustment to the rebates reserve in                                  the amount of $266,301                                  and an adjustment to rebates payable in the amount                                  of $12,599. Upon                                  reassessment of the adequacy of our reserve at                                  December 31, 2003, we have                                  allocated $124,262 of the total adjustment to fiscal                                  year 2003 and                                  $142,039 to fiscal year 2004 with $66,575 allocated                                  to the three months                                  ended March 31, 2004 and $75,464 allocated to the                                  three months ended June                                  30, 2004. These adjustments resulted from a change                                  in our internal control                                  over financial reporting. Previously, when making                                  our assessment of the                                  adequacy of our reserve for rebates, we did not                                  take into consideration                                  the amount and number of outstanding checks, issued                                  checks that were                                  returned as undeliverable, or our ability to meet                                  our recorded financial                                  obligation. We have changed our internal control                                  procedures to include                                  review of each of these factors in our assessment                                  of the adequacy of our                                  reserve for rebates. |
|--------|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |  ·  | During                                  the three months ended March 31, 2004, and as a                                  direct result of the                                  settlement with Zondervan and TLC, we wrote-off                                  obsolete inventory with a                                  carried cost totaling $32,396. We originally recorded                                  this as a                                  non-recurring item in the other income (expense)                                  section of the                                  consolidated statements of operations. Our                                  revised condensed consolidated statements of operations                                  for the three                                  months ended March 31, 2004 reflects this inventory                                  adjustment in cost of                                  sales. There was no net effect on net income (loss)                                  from this                                  reclassification for the three months ended March                                  31, 2005 and                                  2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |  ·  | Rebates                                  payable to a third-party processor were overstated                                  ($98,946) on our                                  consolidated financial statements for the year                                  ended December 31, 2000. We                                  discovered the error during the preparation of                                  our condensed consolidated                                  financial statements for the three months ended                                  March 31, 2004. We                                  originally recorded the error correction as an                                  adjustment to the beginning                                  retained earnings of the year ended December 31,                                  2003 on the 2004                                  quarterly and annual filings. Our revised consolidated                                  statement of                                  operations for the year ended December 31, 2000                                  reflects an adjustment to                                  revenue and reported the correction on Form 10-KSB/A                                  for the year then                                  ended. This                                  revision had no net effect on the net income (loss)                                  for the three months                                  ended March 31, 2005 and 2004 or retained deficit                                  at March 31,                                  2005.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |  ·  | We                                  erroneously treated the warrants issued to a New                                  York based private                                  investment partnership in connection with a private                                  placement as equity.                                  The correct presentation is as a liability adjusted                                  for changes in fair                                  value, at each balance sheet date, through the                                  consolidated statements of                                  operations, as provided by EITF 00-19, *Accounting                                  for Derivative Financial Instruments Indexed to,                                  and Potentially Settled                                  in, a Company’s Own Stock.*                                  We                                  reclassified the initial fair value of the warrants                                  ($4,375,000 at July                                  19, 2004) as a current liability ($2,187,498 at                                  March 31, 2005) and have                                  included the net change in fair value through March                                  31, 2005 ($218,748) in                                  other expenses on the consolidated statements of                                  operations.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |  ·  | We                                  have also reclassified various other expense items                                  in the condensed                                  consolidated statements of operations for the three                                  months ended March 31,                                  2005 and 2004 to conform to the presentation in                                  the statements of                                  operations for the year ended December 31, 2004.                                  There was no net effect                                  on net income (loss) from these reclassifications                                  for the three months                                  ended March 31, 2005 and                                  2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |

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Table              of Contents 

| **Findex.com,                        Inc.**                                                                                                                                                                |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                        CONSOLIDATED BALANCE SHEET**                                                                                                                                            |
| **March                        31, 2005**                                                                                                                                                                  |
| **(Unaudited)**                                                                                                                                                                                            |
|                                                                                                                                                                                                       |
|                                                                                                                                                                                                       |   | **As                        Previously                        Reported** |   |   | **As                        Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                 |
| Current                        assets:                                                                                                                                                                     |   |
| Cash                        and cash equivalents                                                                                                                                                           |   |   |   |   | $ | 283,141 |   | $ | 283,141 |   | $ | --- |   |   |
| Accounts                        receivable, trade                                                                                                                                                          |   |   |   |   |   | 517,242 |   |   | 517,242 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                  |   |   |   |   |   | 248,047 |   |   | 248,047 |   |   | --- |   |   |
| Other                        current assets                                                                                                                                                                |   |   |   |   |   | 355,099 |   |   | 351,193 |   |   | (3,906 | ) | (a) |
| Total                        current assets                                                                                                                                                                |   |   |   |   |   | 1,403,529 |   |   | 1,399,623 |   |   | (3,906 | ) |   |
| Property                        and equipment, net                                                                                                                                                         |   | 140,800 |   |   | 140,800 |   |   | --- |   |   |
| Software                        license, net                                                                                                                                                               |   | 2,513,158 |   |   | 2,139,907 |   |   | (373,251 | ) | (b) |
| Capitalized                        software development costs, net                                                                                                                                         |   | 783,250 |   |   | 783,250 |   |   | --- |   |   |
| Restricted                        cash                                                                                                                                                                     |   | 50,354 |   |   | 50,354 |   |   | --- |   |   |
| Other                        assets                                                                                                                                                                        |   | 417,854 |   |   | 382,521 |   |   | (35,333 | ) | (a) |
| Total                        assets                                                                                                                                                                        |   |   |   |   | $ | 5,308,945 |   | $ | 4,896,455 |   | $ | (412,490 | ) |   |
|                                                                                                                                                                                                       |
| **Liabilities                        and stockholders’ equity**                                                                                                                                      |
| Current                        liabilities:                                                                                                                                                                |   |
| Accounts                        payable, trade                                                                                                                                                             |   |   |   |   | $ | 506,852 |   | $ | 506,852 |   | $ | --- |   |   |
| Accrued                        royalties                                                                                                                                                                   |   |   |   |   |   | 253,744 |   |   | 253,744 |   |   | --- |   |   |
| Derivative                        liabilities                                                                                                                                                              |   |   |   |   |   | --- |   |   | 2,187,498 |   |   | 2,187,498 |   | (d) |
| Other                        current liabilities                                                                                                                                                           |   |   |   |   |   | 474,602 |   |   | 473,609 |   |   | (993 | ) | (c) |
| Total                        current liabilities                                                                                                                                                           |   |   |   |   |   | 1,235,198 |   |   | 3,421,703 |   |   | 2,186,505 |   |   |
| Long-term                        obligations                                                                                                                                                               |   | 296,894 |   |   | 189,698 |   |   | (107,196 | ) | (a) |
| Commitments                        and contingencies                                                                                                                                                       |   |
| Stockholders’                        equity:                                                                                                                                                         |   |
| Common                        stock                                                                                                                                                                        |   |   |   |   |   | 48,620 |   |   | 48,620 |   |   | --- |   |   |
| Paid-in                        capital                                                                                                                                                                     |   |   |   |   |   | 9,198,417 |   |   | 7,521,339 |   |   | (1,677,078 | ) | (e) |
| Retained                        (deficit)                                                                                                                                                                  |   |   |   |   |   | (5,470,184 | ) |   | (6,284,905 | ) |   | (814,721 | ) |   |
| Total                        stockholders’ equity                                                                                                                                                    |   |   |   |   |   | 3,776,853 |   |   | 1,285,054 |   |   | (2,491,799 | ) |   |
| Total                        liabilities and stockholders’ equity                                                                                                                                    |   |   |   |   | $ | 5,308,945 |   | $ | 4,896,455 |   | $ | (412,490 | ) |   |
|                                                                                                                                                                                                       |
| (a)                        Decreased                        deferred taxes from amortization of software license                        agreement.                                                         |
| (b)                        Decrease                        from additional amortization of software license                        agreement.                                                              |
| (c)                        Decrease                        in accrued management bonus resulting from additional amortization                        of                        software license agreement. |
| (d)                        Fair                        value of common stock warrants reclassified as derivatives                        under EITF                        00-19.                          |
| (e)                        Net                        proceeds allocated to common stock warrants reclassified                        as derivative                        liability.                      |

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Table              of Contents 

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED BALANCE SHEET**                                                                                                                                                                                                                                            |
| **March                      31, 2004**                                                                                                                                                                                                                                                                  |
| **(Unaudited)**                                                                                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                     |   | **As                      Previously                      Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                               |
| Current                      assets:                                                                                                                                                                                                                                                                     |   |
| Cash                      and cash equivalents                                                                                                                                                                                                                                                           |   |   |   |   | $ | 130,938 |   | $ | 30,584 |   | $ | (100,354 | ) | (a) |
| Accounts                      receivable, trade                                                                                                                                                                                                                                                          |   |   |   |   |   | 443,781 |   |   | 443,781 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 173,000 |   |   | 173,000 |   |   | --- |   |   |
| Other                      current assets                                                                                                                                                                                                                                                                |   |   |   |   |   | 23,670 |   |   | 23,670 |   |   | --- |   |   |
| Total                      current assets                                                                                                                                                                                                                                                                |   |   |   |   |   | 771,389 |   |   | 671,035 |   |   | (100,354 | ) |   |
| Property                      and equipment, net                                                                                                                                                                                                                                                         |   | 69,703 |   |   | 69,703 |   |   | --- |   |   |
| Software                      license, net                                                                                                                                                                                                                                                               |   | 2,513,158 |   |   | 2,643,413 |   |   | 130,255 |   | (b) |
| Capitalized                      software development costs, net                                                                                                                                                                                                                                         |   | 506,121 |   |   | 506,121 |   |   | --- |   |   |
| Restricted                      cash                                                                                                                                                                                                                                                                     |   | --- |   |   | 100,354 |   |   | 100,354 |   | (a) |
| Other                      assets                                                                                                                                                                                                                                                                        |   | 68,818 |   |   | 68,818 |   |   | --- |   |   |
| Total                      assets                                                                                                                                                                                                                                                                        |   |   |   |   | $ | 3,929,189 |   | $ | 4,059,444 |   | $ | 130,255 |   |   |
|                                                                                                                                                                                                                                                                                                     |   |
| **Liabilities                      and stockholders’ equity**                                                                                                                                                                                                                                      |
| Current                      liabilities:                                                                                                                                                                                                                                                                |   |
| Accounts                      payable, trade                                                                                                                                                                                                                                                             |   |   |   |   | $ | 737,358 |   | $ | 737,358 |   | $ | --- |   |   |
| Accrued                      royalties                                                                                                                                                                                                                                                                   |   |   |   |   |   | 1,398,570 |   |   | 1,398,570 |   |   | --- |   |   |
| Other                      current liabilities                                                                                                                                                                                                                                                           |   |   |   |   |   | 1,157,906 |   |   | 967,072 |   |   | (190,834 | ) | (d) |
| Total                      current liabilities                                                                                                                                                                                                                                                           |   |   |   |   |   | 3,293,834 |   |   | 3,103,000 |   |   | (190,834 | ) |   |
| Long-term                      obligations                                                                                                                                                                                                                                                               |   | 1,106,740 |   |   | 802,076 |   |   | (304,664 | ) | (c) |
| Commitments                      and contingencies                                                                                                                                                                                                                                                       |   |
| Stockholders’                      equity:                                                                                                                                                                                                                                                         |   |
| Preferred                      stock                                                                                                                                                                                                                                                                     |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                      stock                                                                                                                                                                                                                                                                        |   |   |   |   |   | 21,011 |   |   | 21,011 |   |   | --- |   |   |
| Paid-in                      capital                                                                                                                                                                                                                                                                     |   |   |   |   |   | 7,080,629 |   |   | 7,080,629 |   |   | --- |   |   |
| Retained                      (deficit)                                                                                                                                                                                                                                                                  |   |   |   |   |   | (7,573,076 | ) |   | (6,947,323 | ) |   | 625,753 |   |   |
| Total                      stockholders’ equity                                                                                                                                                                                                                                                    |   |   |   |   |   | (471,385 | ) |   | 154,368 |   |   | 625,753 |   |   |
| Total                      liabilities and stockholders’ equity                                                                                                                                                                                                                                    |   |   |   |   | $ | 3,929,189 |   | $ | 4,059,444 |   | $ | 130,255 |   |   |
|                                                                                                                                                                                                                                                                                                     |
| (a)                      Reclassification                      of restricted cash held by our merchant banker as a non-current                      asset.                                                                                                                                               |
| (b)                      Increase                      from reclassification of forgiven installment as income net                      of additional                      amortization from returning the software license to a 10-year                      life from                      indefinite. |
| (c)                      Decrease                      from recalculation of deferred income taxes resulting from                      changes to the                      software license agreement accounting.                                                                                        |
| (d)                      Reallocation                      and reclassification of rebate adjustment to periods ended                      June 30, 2003,                      September 30, 2003, December 31, 2003, March 31, 2004 and June                      30,                      2004.        |

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Table            of Contents 

| **Findex.com,                      Inc.**                                                                                                                                                                                                                |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                 |
| **Three                      Months Ended March 31, 2005**                                                                                                                                                                                               |
| **(Unaudited)**                                                                                                                                                                                                                                          |
|                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                     |   | **As                      Previously Reported ** |   |   | **As                      Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                     |   |
| Revenues,                      net of reserves and allowances                                                                                                                                                                                            | $ | 1,672,504 |   | $ | 1,677,414 |   | $ | 4,910 |   | (a) |
| Cost                      of sales                                                                                                                                                                                                                       |   | 493,506 |   |   | 508,785 |   |   | 15,279 |   | (b) |
| Gross                      profit                                                                                                                                                                                                                        |   |   |   |   |   | 1,178,998 |   |   | 1,168,629 |   |   | (10,369 | ) |   |
| Operating                      expenses:                                                                                                                                                                                                                 |   |
| Sales                      and marketing                                                                                                                                                                                                                 |   |   |   |   |   | 437,816 |   |   | 427,447 |   |   | (10,369 | ) |   |
| General                      and administrative                                                                                                                                                                                                          |   |   |   |   |   | 636,711 |   |   | 635,718 |   |   | (993 | ) | (c) |
| Other                      operating expenses                                                                                                                                                                                                            |   |   |   |   |   | 20,544 |   |   | 146,421 |   |   | 125,877 |   | (d) |
| Total                      operating expenses                                                                                                                                                                                                            |   |   |   |   |   | 1,095,071 |   |   | 1,209,586 |   |   | 114,515 |   |   |
| Earnings                      (loss) from operations                                                                                                                                                                                                     |   | 83,927 |   |   | (40,957 | ) |   | (124,884 | ) |   |
| Loss                      on valuation adjustment of derivatives                                                                                                                                                                                         |   | --- |   |   | (218,748 | ) |   | (218,748 | ) | (f) |
| Other                      expenses, net                                                                                                                                                                                                                 |   | (3,856 | ) |   | (3,856 | ) |   | --- |   |   |
| Income                      (loss) before income taxes                                                                                                                                                                                                   |   |   |   |   |   | 80,071 |   |   | (263,561 | ) |   | (343,632 | ) |   |
| Provision                      for income taxes                                                                                                                                                                                                          |   | 81,532 |   |   | 149,489 |   |   | 67,957 |   | (e) |
| Net                      income (loss)                                                                                                                                                                                                                   |   |   |   |   | $ | 161,603 |   | $ | (114,072 | ) | $ | (275,675 | ) |   |
|                                                                                                                                                                                                                                                     |   |
| Net                      earnings per share:                                                                                                                                                                                                             |   |
| Basic                                                                                                                                                                                                                                                    |   |   |   |   | $ | --- |   | $ | --- |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                  |   |   |   |   | $ | --- |   | $ | --- |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                     |   |
| Weighted                      average shares outstanding:                                                                                                                                                                                                |   |
| Basic                                                                                                                                                                                                                                                    |   |   |   |   |   | 48,619,855 |   |   | 48,619,855 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                  |   |   |   |   |   | 49,350,801 |   |   | 48,619,855 |   |   | (730,946 | ) | (g) |
|                                                                                                                                                                                                                                                     |
| (a)                      Increase                      from reclassifying rebate reserve adjustment as an adjustment                      to revenue                      instead of an adjustment                      to sales and marketing expenses. |
| (b)                      Increase                      from reclassifying fulfillment expenses as cost of sales instead                      of sales                      and marketing expenses.                                                       |
| (c)                      Decrease                      in accrued management bonus resulting from additional amortization                      of                      software license agreement.                                                       |
| (d)                      Increase                      from additional amortization of software license agreement.                                                                                                                                       |
| (e) Increase                      in deferred tax benefits resulting from additional amortization                      of                      software license.                                                                                    |
| (f)                      Fair                      value adjustment on common stock warrants treated as derivatives                      under                      EITF 00-19.                                                                          |
| (g)                      Decrease                      in potentially dilutive shares due to restated net                      loss.                                                                                                                     |

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Table            of Contents 

| **Findex.com,                        Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                        CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| **Three                        Months Ended March 31, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | **As                        Originally Reported** |   |   | **As                        Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| Revenues,                        net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | $ | 1,537,264 |   | $ | 1,566,393 |   | $ | 29,129 |   | (a) |
| Cost                        of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 397,689 |   |   | 468,659 |   |   | 70,970 |   | (b) |
| Gross                        profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 1,139,575 |   |   | 1,097,734 |   |   | (41,841 | ) |   |
| Operating                        expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |
| Sales                        and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | 217,016 |   |   | 242,599 |   |   | 25,583 |   | (c) |
| General                        and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 590,703 |   |   | 555,679 |   |   | (35,024 | ) | (d) |
| Nonrecurring                        items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 32,396 |   |   | --- |   |   | (32,396 | ) | (e) |
| Bad                        debts                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                        and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 9,575 |   |   | 135,452 |   |   | 125,877 |   | (f) |
| Total                        operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 852,190 |   |   | 936,230 |   |   | 84,040 |   |   |
| Earnings                        from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 287,385 |   |   | 161,504 |   |   | (125,881 | ) |   |
| Other                        income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | --- |   |   | --- |   |   | --- |   |   |
| Other                        expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | (14,330 | ) |   | (14,330 | ) |   | --- |   |   |
| Income                        before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 273,055 |   |   | 147,174 |   |   | (125,881 | ) |   |
| Provision                        for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | (800 | ) |   | (30,311 | ) |   | (29,511 | ) | (g) |
| Net                        income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 272,255 |   | $ | 116,863 |   | $ | (155,392 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Net                        earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Weighted                        average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 21,011,438 |   |   | 21,011,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 22,945,438 |   |   | 23,090,892 |   |   | 145,454 |   | (h) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| (a)                        Increase                        from reclassification of rebate reserve adjustment from Sales                        and                        marketing expenses and reclassification                        of cost of estimated returns to Cost of sales.                                                                                                                                                                                                                                                                                                                |
| (b)                        Increase                        from reclassification of non-capitalized technical support                        wages from                        General and administrative                        expenses, reclassification of fulfillment costs from Sales                        and marketing                        expenses, reclassification                        of Inventory write down expense from operating expenses and                        decrease from                        reclassification                        of cost of estimated returns. |
| (c)                        Increase                        from reclassification of rebate reserve adjustment to Revenues                        and                        reclassification of fulfillment                        costs to Cost of sales.                                                                                                                                                                                                                                                                                                                                              |
| (d)                        Decrease                        from reclassification of non-capitalized technical support                        wages to Cost                        of sales.                                                                                                                                                                                                                                                                                                                                                                                                             |
| (e)                        Decrease                        from reclassification to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| (f)                        Increase                        from additional amortization of software license agreement                        from returning                        the economic useful                        life to 10 years.                                                                                                                                                                                                                                                                                                                                                         |
| (g)                        Increase                        from effects of additional amortization of the software license                        agreement.                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| (h                        )Increase                        from recalculation of potentially dilutive common stock warrants                        and                        correction of a math error.                                                                                                                                                                                                                                                                                                                                                                                               |

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Table              of Contents 

| **Findex.com,                        Inc.**                                                                                                                                                                |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                        STATEMENTS OF CASH FLOWS**                                                                                                                                           |
| **Three                        Months Ended March 31, 2005**                                                                                                                                               |
| **(Unaudited)**                                                                                                                                                                                            |
|                                                                                                                                                                                                       |
|                                                                                                                                                                                                       |   | **As                        Previously                        Reported** |   |   | **As                        Restated** |   |   | **Change** |   |   |
| Cash                        flows from operating activities:                                                                                                                                               |   |
| Cash                        received from customers                                                                                                                                                        |   |   |   |   | $ | 1,707,292 |   | $ | 1,707,292 |   | $ | --- |   |   |
| Cash                        paid to suppliers and employees                                                                                                                                                |   |   |   |   |   | (1,456,683 | ) |   | (1,456,683 | ) |   | --- |   |   |
| Other                        operating activities, net                                                                                                                                                     |   |   |   |   |   | (3,076 | ) |   | (3,076 | ) |   | --- |   |   |
| Net                        cash provided by operating activities                                                                                                                                           |   |   |   |   |   | 247,533 |   |   | 247,533 |   |   | --- |   |   |
| Cash                        flows from investing activities:                                                                                                                                               |   |
| Software                        development costs                                                                                                                                                          |   |   |   |   |   | (264,649 | ) |   | (264,649 | ) |   | --- |   |   |
| Other                        investing activities, net                                                                                                                                                     |   |   |   |   |   | (14,581 | ) |   | (14,581 | ) |   | --- |   |   |
| Net                        cash (used) by investing activities                                                                                                                                             |   |   |   |   |   | (279,230 | ) |   | (279,230 | ) |   | --- |   |   |
| Cash                        flows from financing activities:                                                                                                                                               |   |
| Payments                        made on long-term notes payable                                                                                                                                            |   |   |   |   |   | (26,521 | ) |   | (26,521 | ) |   | --- |   |   |
| Net                        cash (used) by financing activities                                                                                                                                             |   |   |   |   |   | (26,521 | ) |   | (26,521 | ) |   | --- |   |   |
| Net                        (decrease) in cash and cash equivalents                                                                                                                                         |   | (58,218 | ) |   | (58,218 | ) |   | --- |   |   |
| Cash                        and cash equivalents, beginning of year                                                                                                                                        |   | 341,359 |   |   | 341,359 |   |   | --- |   |   |
| Cash                        and cash equivalents, end of period                                                                                                                                            |   |   |   |   | $ | 283,141 |   | $ | 283,141 |   | $ | --- |   |   |
|                                                                                                                                                                                                       |   |
| Reconciliation                        of net income (loss) to cash flows from operating                        activities:                                                                                 |   |
| Net                        income (loss)                                                                                                                                                                   |   |   |   |   | $ | 161,603 |   | $ | (114,072 | ) | $ | (275,675 | ) |   |
| Adjustments                        to reconcile net income (loss) to net cash                                                                                                                              |   |   |   |
| provided                        by operating activities:                                                                                                                                                   |   |   |   |
| Software                        development costs amortized                                                                                                                                                |   |   |   |   |   | 182,688 |   |   | 182,688 |   |   | --- |   |   |
| Provision                        for bad debts                                                                                                                                                             |   |   |   |   |   | 653 |   |   | 653 |   |   | --- |   |   |
| Depreciation                        & amortization                                                                                                                                                     |   |   |   |   |   | 19,891 |   |   | 145,768 |   |   | 125,877 |   | (a) |
| Loss                        on fair value adjustment of derivatives                                                                                                                                        |   |   |   |   |   | --- |   |   | 218,748 |   |   | 218,748 |   | (d) |
| Loss                        on disposal of property, plant and equipment                                                                                                                                   |   |   |   |   |   | 1,715 |   |   | 1,715 |   |   | --- |   |   |
| Change                        in assets and liabilities:                                                                                                                                                   |   |   |   |
| Decrease                        in accounts receivable                                                                                                                                                     |   |   |   |   |   | 48,924 |   |   | 48,924 |   |   | --- |   |   |
| (Increase)                        in inventories                                                                                                                                                           |   |   |   |   |   | (14,047 | ) |   | (14,047 | ) |   | --- |   |   |
| Decrease                        in prepaid expenses                                                                                                                                                        |   |   |   |   |   | 51,841 |   |   | 51,841 |   |   | --- |   |   |
| (Decrease)                        in accrued royalties                                                                                                                                                     |   |   |   |   |   | (33,770 | ) |   | (33,770 | ) |   | --- |   |   |
| (Decrease)                        in accounts payable                                                                                                                                                      |   |   |   |   |   | (114,952 | ) |   | (114,952 | ) |   | --- |   |   |
| Increase                        in income taxes payable                                                                                                                                                    |   |   |   |   |   | 180 |   |   | 180 |   |   | --- |   |   |
| (Decrease)                        in deferred taxes                                                                                                                                                        |   |   |   |   |   | (81,712 | ) |   | (149,669 | ) |   | (67,957 | ) | (b) |
| Increase                        in other liabilities                                                                                                                                                       |   |   |   |   |   | 24,519 |   |   | 23,526 |   |   | (993 | ) | (c) |
| Net                        cash provided by operating activities                                                                                                                                           |   |   |   |   | $ | 247,533 |   | $ | 247,533 |   | $ | --- |   |   |
|                                                                                                                                                                                                       |   |
| (a)                        Increase                        from additional amortization of software license                        agreement.                                                              |
| (b)                        Increase                        from reclassifying fulfillment expenses as cost of sales                        instead of sales                        and marketing expenses. |
| (c)                        Decrease                        in accrued management bonus resulting from additional amortization                        of                        software license agreement. |
| (d)                        Fair                        value adjustment of derivatives per EITF                        00-19.                                                                              |

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Table              of Contents 

| **Findex.com,                        Inc.**                                                                                                                                                                                                          |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                        STATEMENTS OF CASH FLOWS**                                                                                                                                                                                     |
| **Three                        Months Ended March 31, 2004**                                                                                                                                                                                         |
| **(Unaudited)**                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                 |   | **As                        Originally Reported** |   |   | **As                        Restated** |   |   | **Change** |   |   |
| Cash                        flows from operating activities:                                                                                                                                                                                         |   |   |   |   |
| Cash                        received from customers                                                                                                                                                                                                  |   |   |   |   | $ | 1,481,382 |   | $ | 1,450,002 |   | $ | (31,380 | ) | (a) |
| Cash                        paid to suppliers and employees                                                                                                                                                                                          |   |   |   |   |   | (1,385,164 | ) |   | (1,353,784 | ) |   | 31,380 |   | (a) |
| Other                        operating activities, net                                                                                                                                                                                               |   |   |   |   |   | (13,921 | ) |   | (13,921 | ) |   | --- |   |   |
| Net                        cash provided by operating activities                                                                                                                                                                                     |   |   |   |   |   | 82,297 |   |   | 82,297 |   |   | --- |   |   |
| Cash                        flows from investing activities:                                                                                                                                                                                         |   |   |   |   |
| Acquisition                        of property and equipment                                                                                                                                                                                         |   |   |   |   |   | (13,674 | ) |   | (13,674 | ) |   | --- |   |   |
| Software                        development costs                                                                                                                                                                                                    |   |   |   |   |   | (73,628 | ) |   | (73,628 | ) |   | --- |   |   |
| Website                        development costs                                                                                                                                                                                                     |   |   |   |   |   | (4,516 | ) |   | (4,516 | ) |   | --- |   |   |
| Deposits                        made                                                                                                                                                                                                                 |   |   |   |   |   | (484 | ) |   | (484 | ) |   | --- |   |   |
| Net                        cash (used) by investing activities                                                                                                                                                                                       |   |   |   |   |   | (92,302 | ) |   | (92,302 | ) |   | --- |   |   |
| Cash                        flows from financing activities:                                                                                                                                                                                         |   |
| Proceeds                        from (payments on) line of credit, net                                                                                                                                                                               |   |   |   |   |   | 16,605 |   |   | 16,605 |   |   | --- |   |   |
| Payments                        made on long-term notes payable                                                                                                                                                                                      |   |   |   |   |   | (17,684 | ) |   | (17,684 | ) |   | --- |   |   |
| Net                        cash (used) by financing activities                                                                                                                                                                                       |   |   |   |   |   | (1,079 | ) |   | (1,079 | ) |   | --- |   |   |
| Net                        (decrease) in cash and cash equivalents                                                                                                                                                                                   |   | (11,084 | ) |   | (11,084 | ) |   | --- |   |   |
| Cash                        and cash equivalents, beginning of year                                                                                                                                                                                  |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (b) |
| Cash                        and cash equivalents, end of period                                                                                                                                                                                      |   |   |   |   | $ | 130,938 |   | $ | 30,584 |   | $ | (100,354 | ) |   |
|                                                                                                                                                                                                                                                 |   |   |   |   |
| Reconciliation                        of net income to cash flows from operating activities:                                                                                                                                                         |   |   |   |   |
| Net                        income                                                                                                                                                                                                                    |   |   |   |   | $ | 272,255 |   | $ | 116,863 |   | $ | (155,392 | ) |   |
| Adjustments                        to reconcile net income to net cash                                                                                                                                                                               |   |   |   |   |   |   |
| provided                        by operating activities:                                                                                                                                                                                             |   |   |   |   |   |   |
| Software                        development costs amortized                                                                                                                                                                                          |   |   |   |   |   | 152,213 |   |   | 152,213 |   |   | --- |   |   |
| Provision                        for bad debts                                                                                                                                                                                                       |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                        and amortization                                                                                                                                                                                                 |   |   |   |   |   | 9,575 |   |   | 135,452 |   |   | 125,877 |   | (c) |
| Change                        in assets and liabilities:                                                                                                                                                                                             |   |   |   |   |   |   |
| (Increase)                        in accounts receivable                                                                                                                                                                                             |   |   |   |   |   | (80,478 | ) |   | (80,478 | ) |   | --- |   |   |
| Decrease                        in inventories                                                                                                                                                                                                       |   |   |   |   |   | 99,600 |   |   | 99,600 |   |   | --- |   |   |
| (Increase)                        in prepaid expenses                                                                                                                                                                                                |   |   |   |   |   | (1,750 | ) |   | (1,750 | ) |   | --- |   |   |
| (Decrease)                        in accrued royalties                                                                                                                                                                                               |   |   |   |   |   | (100,436 | ) |   | (100,436 | ) |   | --- |   |   |
| (Decrease)                        in accounts payable                                                                                                                                                                                                |   |   |   |   |   | (251,996 | ) |   | (251,996 | ) |   | --- |   |   |
| Increase                        in deferred taxes                                                                                                                                                                                                    |   |   |   |   |   | 800 |   |   | 30,311 |   |   | 29,511 |   | (d) |
| (Decrease)                        in other liabilities                                                                                                                                                                                               |   |   |   |   |   | (19,986 | ) |   | (19,982 | ) |   | 4 |   | (e) |
| Net                        cash provided by operating activities                                                                                                                                                                                     |   |   |   |   | $ | 82,297 |   | $ | 82,297 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                 |
| (a)                        Reclassified                        effects of change in deferred revenue from cash paid for                        liability to cash                        received.                                                    |
| (b)                        Reclassification                        of restricted cash held by our merchant banker as non-current                        asset.                                                                                       |
| (c)                        Increase                        from additional amortization of software license agreement                        from returning                        the economic useful                        life to 10 years. |
| (d)                        Increase                        from effects of additional amortization of the software license                        agreement.                                                                                         |
| (e)                        Rounding                        difference.                                                                                                                                                                               |

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Table            of Contents 

**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF      OPERATION.**

***Cautionary      Statement Regarding Forward-Looking Statements***

**This        Form 10-QSB/A, press releases and certain information provided periodically        in        writing or orally by our officers or our agents contain statements which        constitute forward-looking. The words “may”, “would”, “could”, “will”, “expect”,“estimate”, “anticipate”, “believe”, “intend”, “plan”, “goal” and similar        expressions and variations thereof are intended to specifically identify        forward-looking statements. These statements appear in a number of places        in        this Form 10-QSB/A and include all statements that are not statements of        historical fact regarding the intent, belief or current expectations of us,        our        directors or our officers, with respect to, among other things: (i) our        liquidity and capital resources, (ii) our financing opportunities and plans,        (iii) our ability to attract customers to generate revenues, (iv) market        and        other trends affecting our future financial condition or results of operations,        (v) our growth strategy and operating strategy, and (vi) the declaration        and/or        payment of dividends.**

*Investors          and prospective investors are cautioned that any such forward-looking statements          are not guarantees of future performance and involve risks and uncertainties,          and that actual results may differ materially from those projected in the          forward-looking statements as a result of various factors. The factors          that          might cause such differences include, among others, those set forth in          Part I,          Item 2 of this quarterly report on Form 10-QSB/A, entitled Management’s          Discussion and Analysis or Plan of Operation, including without limitation          the risk factors contained in the company’s annual report on Form 10-KSB/A for          the period ending December 31, 2004. Except as required by law, we undertake          no          obligation to update any of the forward-looking statements in this Form          10-QSB/A          after the date of this report.*

**MANAGEMENT        OVERVIEW **

***Results          Of Operations for Quarters Ending March 31, 2005 and March 31,          2004***

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***Revenues***

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Table            of Contents 

***Cost      of Sales***

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Table          of Contents 

| **Three                  Months Ended March 31,**                                |   |   | **2005**    |   |   | 2004    |   |
|----------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Beginning                    balance                                             |   | **$**  | **701,289** |   | $      | 584,706 |   |
| Capitalized                                                                      |   |   | **264,649** |   |   | 73,628  |   |
| Amortized                    (cost of sales)                                     |   |   | **182,688** |   |   | 152,213 |   |
| Ending                    balance                                                |   | **$**  | **783,250** |   | $      | 506,121 |   |
| Research                    and development expense (General and administrative) |   | **$**  | **37,080**  |   | $      | 16,174  |   |

***Sales,          General and Administrative***

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Table          of Contents 

***Derivatives***

*Accounting              for Derivative Financial Instruments Indexed to, and Potentially Settled              in, a              Company’s Own Stock.*

----

Table                of Contents 

***Amortization***

***Income        Tax Benefits***

***Liquidity        And Capital Resources***

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Table                of Contents 

**ITEM            3. CONTROLS AND PROCEDURES**

**(a)**
**Evaluation              of Disclosure Controls and Procedures.**

**(b)**
**Changes              In Internal Control over Financial Reporting.**

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Table          of Contents 

**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.**

| **No.** | **Description                      of Exhibit**                                                                                                                                                                                                                                                          |
|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                                     |
| 2.1     | Share                      Exchange Agreement between Findex.com, Inc. and the stockholders                      of Reagan                      Holdings, Inc. dated March 7, 2000, incorporated by reference                      to Exhibit                      2.1 on Form 8-K filed March 15, 2000. |
|    |                                                                                                                                                                                                                                                                                                     |
| 3(i)(1) | Articles                      of Incorporation of Findex.com, Inc., incorporated by reference                      to Exhibit                      3.1 on Form 8-K filed March 15, 2000.                                                                                                                 |
|    |                                                                                                                                                                                                                                                                                                     |
| 3(i)(2) | Amendment                      to Articles of Incorporation of Findex.com, Inc. dated November                      12, 2004                      incorporated by reference to Exhibit 3.1(ii) on Form 10-QSB                      filed November                      12, 2004.                         |
|    |                                                                                                                                                                                                                                                                                                     |
| 3(ii)   | By-Laws                      of Findex.com, Inc., incorporated by reference to Exhibit 3.3                      on Form 8-K                      filed March 15, 2000.                                                                                                                                   |
|    |                                                                                                                                                                                                                                                                                                     |

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Table                of Contents 

| 10.1   | Stock                      Incentive Plan of Findex.com, Inc. dated May 7, 1999, incorporated                      by                      reference to Exhibit 10.1 on Form 10-KSB/A filed May 13,                      2004.                                                                           |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                     |
| 10.2   | Share                      Exchange Agreement between Findex.com, Inc. and the stockholders                      of Reagan                      Holdings Inc., dated March 7, 2000, incorporated by reference                      to Exhibit                      2.1 on Form 8-K filed March 15, 2000. |
|   |                                                                                                                                                                                                                                                                                                     |
| 10.3   | License                      Agreement between Findex.com, Inc. and Parsons Technology,                      Inc. dated June                      30, 1999, incorporated by reference to Exhibit 10.3 on Form                      10-KSB/A filed                      May 13, 2004.                     |
|   |                                                                                                                                                                                                                                                                                                     |
| 10.4   | Employment                      Agreement between Findex.com, Inc. and Steven Malone dated                      July 25, 2003,                      incorporated by reference to Exhibit 10.4 on Form 10-KSB/A                      filed May 13,                      2004.                             |
|   |                                                                                                                                                                                                                                                                                                     |
| 10.5   | Employment                      Agreement between Findex.com, Inc. and Kirk Rowland dated July                      25, 2003,                      incorporated by reference to Exhibit 10.5 on Form 10-KSB/A                      filed May 13,                      2004.                              |
|   |                                                                                                                                                                                                                                                                                                     |
| 10.6   | Employment                      Agreement between Findex.com, Inc. and William Terrill dated                      June 7, 2002,                      incorporated by reference to Exhibit 10.6 on Form 10-KSB/A                      filed May 13,                      2004.                            |
|   |                                                                                                                                                                                                                                                                                                     |

| 10.7   | Restricted                      Stock Compensation Agreement between Findex.com, Inc. and John                      A. Kuehne                      dated July 25, 2003, incorporated by reference to Exhibit 10.7                      on Form                      10-KSB/A filed May 13, 2004.                                                  |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.8   | Restricted                      Stock Compensation Agreement between Findex.com, Inc. and Henry                      M.                      Washington dated July 25, 2003, incorporated by reference to                      Exhibit 10.8                      on Form 10-KSB/A filed May 13, 2004.                                             |
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.9   | Restricted                      Stock Compensation Agreement between Findex.com, Inc. and William                      Terrill                      dated July 25, 2003, incorporated by reference to Exhibit 10.9                      on Form                      10-KSB/A filed May 13, 2004.                                                 |
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.10  | Stock                      Purchase Agreement, including the form of warrant agreement,                      between                      Findex.com, Inc. and Barron Partners, LP dated July 19, 2004,                      incorporated                      by reference to Exhibit 10.1 on Form 8-K filed July 28,                      2004. |
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.11  | Amendment                      No. 1 to Barron Partners, LP Stock Purchase Agreement dated                      September 30,                      2004, incorporated by reference to Exhibit 10.3 on Form 8-K                      filed October                      6, 2004.                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.12  | Registration                      Rights Agreement between Findex.com, Inc. and Barron Partners,                      LP dated                      July 26, 2004, incorporated by reference to Exhibit 10.2 on                      Form 8-K filed                      July 28, 2004.                                                           |
|   |                                                                                                                                                                                                                                                                                                                                              |
| 10.13  | Waiver                      certificate between Findex.com, Inc. and Barron Partners, LP                      dated                      September 16, 2004, incorporated by reference to Exhibit 10.4                      on Form 8-K                      filed October 6, 2004.                                                               |
|   |                                                                                                                                                                                                                                                                                                                                              |

| 31.1   | Certification                      of Findex.com, Inc. Chief Executive Officer, Steven Malone,                      required by                      Rule 13a-14(a) or Rule 15d-14(a), and dated December 21, 2005. FILED                      HEREWITH.                                                                                                                                   |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                            |
| 31.2   | Certification                      of Findex.com, Inc. Chief Financial Officer, Kirk R. Rowland,                      required by                      Rule 13a-14(a) or Rule 15d-14(a), and dated December 21, 2005. FILED                      HEREWITH.                                                                                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                                                                            |
| 32.1   | Certification                      of Findex.com, Inc. Chief Executive Officer, Steven Malone,                      required by                      Rule 13a-14(b) or Rule 15d-14(b) and Section 1350 of Chapter                      63 of Title                      18 of the United States Code (18 U.S.C. 1350), and dated December 21,                      2005. FILED HEREWITH.   |
|   |                                                                                                                                                                                                                                                                                                                                                                                            |
| 32.2   | Certification                      of Findex.com, Inc. Chief Financial Officer, Kirk R. Rowland,                      required by                      Rule 13a-14(b) or Rule 15d-14(b) and Section 1350 of Chapter                      63 of Title                      18 of the United States Code (18 U.S.C. 1350), and dated December 21,                      2005. FILED HEREWITH. |
|   |                                                                                                                                                                                                                                                                                                                                                                                            |

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**Signatures      **

|                                          |   | **FINDEX.COM,                  INC.**                  |   |
|-----------------------------------------------|--------|--------------------------------------------------------|--------|
|                                          |   |                                                   |   |
| Date: December                  21, 2005 | By     | /s/                  Steven Malone                     |   |
|                                          |   | Steven                  Malone                         |   |
|                                          |   | President                  and Chief Executive Officer |   |

|                                          |   |                                     |   |
|-----------------------------------------------|--------|------------------------------------------|--------|
| Date: December                  21, 2005 | By     | /s/                  Kirk R. Rowland     |   |
|                                          |   | Kirk                  R. Rowland, CPA    |   |
|                                          |   | Chief                  Financial Officer |   |

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