**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**FORM      10-QSB**

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

| **[_]** | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT** |
|---------|------------------------------------------------------------------------------------|

**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)                 |

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**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]**

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**TABLE      OF      CONTENTS**

|                                                                                                   |                           |
|--------------------------------------------------------------------------------------------------------|--------------------------------|
|                                                                                                   | **Page                Number** |
| **PART                I - FINANCIAL INFORMATION**                                                      |                           |
|                                                                                                   |                           |
| ITEM                1. Financial                Statements.                                            | F-1                            |
| ITEM                2. Management’s Discussion and Analysis or Plan of                Operation. |  1                        |
| ITEM                3. Controls and                Procedures.                                         | 12                             |
|                                                                                                   |                           |
| **PART                II - OTHER INFORMATION**                                                         |                           |
|                                                                                                   |                           |
| ITEM                1. Legal Proceedings.                                                              | 12                             |
| ITEM                2. Unregistered Sales of Equity Securities and Use                of Proceeds.     | 12                             |
| ITEM                3. Defaults Upon Senior                Securities.                                 | 12                             |
| ITEM                4. Submission of Matters to a Vote of Security                Holders.             | 13                             |
| ITEM                5. Other Information.                                                              | 13                             |
| ITEM                6. Exhibits.                                                                       | 13                             |

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**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL      STATEMENTS.**

| **Findex.com,                  Inc.**                             |
|-------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED BALANCE SHEETS**        |
|                                                              |
|                                                              |   |   |   |   |   |  (Unaudited) |   |
|                                                              |   |   | **(Unaudited)** |   |   | (Restated) |   |
|                                                              |   |   | **September                  30, 2005** |   |   | September 30,                  2004 |   |
| **Assets**                                                        |
| Current                  assets:                                  |
| Cash                  and cash equivalents                        |   | **$** | **39,838** |   | $ | 539,399 |   |
| Accounts                  receivable, trade                       |   |   | **465,383** |   |   | 296,850 |   |
| Inventory                                                         |   |   | **211,769** |   |   | 162,800 |   |
| Other                  current assets                             |   |   | **308,956** |   |   | 139,495 |   |
| Total                  current assets                             |   |   | **1,025,946** |   |   | 1,138,544 |   |
| Property                  and equipment, net                      |   |   | **123,653** |   |   | 61,518 |   |
| Software                  license, net                            |   |   | **1,888,153** |   |   | 2,391,660 |   |
| Capitalized                  software development costs, net      |   |   | **942,451** |   |   | 602,276 |   |
| Other                  assets                                     |   |   | **432,124** |   |   | 136,655 |   |
| Total                  assets                                     |   | **$** | **4,412,327** |   | $ | 4,330,653 |   |
|                                                              |
| **Liabilities                  and stockholders’ equity**   |
| Current                  liabilities:                             |
| Accounts                  payable, trade                          |   | **$** | **687,662** |   | $ | 410,179 |   |
| Accrued                  royalties                                |   |   | **328,345** |   |   | 236,949 |   |
| Notes                  payable                                    |   |   |  --- |   |   |  240,000 |   |
| Other                  current liabilities                        |   |   | **578,751** |   |   | 445,776 |   |
| Total                  current liabilities                        |   |   | **1,594,758** |   |   | 1,332,904 |   |
| Long-term                  obligations                            |   |   | **167,927** |   |   | 808,083 |   |
| Commitments                  and contingencies                    |
| Stockholders’                  equity:                      |
| Common                  stock                                     |   |   | **48,620** |   |   | 46,153 |   |
| Paid-in                  capital                                  |   |   | **9,198,417** |   |   | 8,937,547 |   |
| Retained                  (deficit)                               |   |   | **(6,597,395** | **)** |   | (6,794,034 | ) |
| Total                  stockholders’ equity                 |   |   | **2,649,642** |   |   | 2,189,666 |   |
| Total                  liabilities and stockholders’ equity |   | **$** | **4,412,327** |   | $ | 4,330,653 |   |
|                                                              |
| *See                  accompanying notes.*                        |

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Table          of Contents 

| **Findex.com,                    Inc.**                                |
|------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                        |
|                                                                   |
|                                                                   |   | **Three                    Months Ended** | **Nine                    Months Ended** |
|                                                                   |   | **September                    30,** | **September                    30,** |
|                                                                   |   |   |   |   |   | **(Restated)** |   |   |   |   |   | **(Restated)** |   |
|                                                                   |   |   | **2005** |   |   | 2004 |   |   | **2005** |   |   | 2004 |   |
|                                                                   |
| Revenues,                    net of reserves and allowances            |   | **$** | **1,023,609** |   | $ | 1,010,207 |   | **$** | **3,978,019** |   | $ | 3,664,060 |   |
| Cost                    of sales                                       |   |   | **316,449** |   |   | 431,592 |   |   | **1,276,227** |   |   | 1,171,661 |   |
| Gross                    profit                                        |   |   | **707,160** |   |   | 578,615 |   |   | **2,701,792** |   |   | 2,492,399 |   |
| Operating                    expenses:                                 |
| Sales                    and marketing                                 |   |   | **295,902** |   |   | 287,909 |   |   | **1,030,870** |   |   | 798,410 |   |
| General                    and administrative                          |   |   | **613,191** |   |   | 478,781 |   |   | **1,819,987** |   |   | 1,650,355 |   |
| Bad                    debt expense                                    |   |   | **6,981** |   |   | 8,566 |   |   | **29,650** |   |   | 11,066 |   |
| Depreciation                    and amortization                       |   |   | **145,355** |   |   | 141,607 |   |   | **436,903** |   |   | 416,246 |   |
| Total                    operating expenses                            |   |   | **1,061,429** |   |   | 916,863 |   |   | **3,317,410** |   |   | 2,876,077 |   |
| Loss                    from operations                                |   |   | **(354,269** | **)** |   | (338,248 | ) |   | **(615,618** | **)** |   | (383,678 | ) |
| Other                    income                                        |   |   | **75** |   |   | 1,010,288 |   |   | **75** |   |   | 1,010,288 |   |
| Other                    expenses                                      |   |   | **(164,101** | **)** |   | (162,826 | ) |   | **(289,876** | **)** |   | (193,344 | ) |
| Income                    (loss) before income taxes                   |   |   | **(518,295** | **)** |   | 509,214 |   |   | **(905,419** | **)** |   | 433,266 |   |
| Provision                    for income taxes                          |   |   | **(111,976** | **)** |   | (31,095 | ) |   | **187,182** |   |   | (92,417 | ) |
| Net                    Income (loss)                                   |   | **$**  | **(630,271** | **)** | $ | 478,119 |   |   | **(718,237** | **)** |   | 340,849 |   |
| Retained                    deficit at beginning of year               |   | **(5,879,158** | **)** |   | (7,130,758 | ) |
| Preferred                    stock dividend                            |   | **---** |   |   | (4,125 | ) |
| Retained                    deficit at end of period                   |   |   | **$**  | **(6,597,395** | **)** | $ | (6,794,034 | ) |
|                                                                   |
| Net                    earnings (loss) per share:                      |
| Basic                                                                  |   | **$**  | **(0.01** | **)** | $ | 0.01 |   | **$**  | **(0.02** | **)** | $ | 0.01 |   |
| Diluted                                                                |   | **$**  | **(0.01** | **)** | $ | 0.01 |   | **$**  | **(0.02** | **)** | $ | 0.01 |   |
|                                                                   |
| Weighted                    average shares outstanding:                |
| Basic                                                                  |   |   | **48,619,855** |   |   | 46,153,189 |   |   | **48,619,855** |   |   | 30,146,980 |   |
| Diluted                                                                |   |   | **48,619,855** |   |   | 49,278,388 |   |   | **48,619,855** |   |   | 32,817,096 |   |
|                                                                   |
| *See                    accompanying notes.*                           |

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Table          of Contents 

| **Findex.com,                  Inc.**                                                                          |
|----------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                     |
| **(Unaudited)**                                                                                                |
|                                                                                                           |
| **Nine                  Months Ended September 30,**                                                           |   |   | **2005** |   |   | 2004 |   |
|                                                                                                           |   |   |   |   |   | (Restated) |   |
|                                                                                                           |
| Cash                  flows from operating activities:                                                         |
| Cash                  received from customers                                                                  |   | **$** | **4,049,153** |   | $ | 3,607,255 |   |
| Cash                  paid to suppliers and employees                                                          |   |   | **(3,565,309** | **)** |   | (4,368,409 | ) |
| Other                  operating activities, net                                                               |   |   | **(3,910** | **)** |   | (34,235 | ) |
| Net                  cash provided (used) by operating activities                                              |   |   | **479,934** |   |   | (795,389 | ) |
| Cash                  flows from investing activities:                                                         |
| Software                  development costs                                                                    |   |   | **(766,151** | **)** |   | (415,197 | ) |
| Other                  investing activities, net                                                               |   |   | **15,300** |   |   | (7,152 | ) |
| Net                  cash (used) by investing activities                                                       |   |   | **(750,851** | **)** |   | (422,349 | ) |
| Cash                  flows from financing activities:                                                         |
| Payments                  on line of credit, net                                                               |   |   | **---** |   |   | (20,933 | ) |
| Payments                  made on long-term notes payable                                                      |   |   | **(30,604** | **)** |   | (202,551 | ) |
| Proceeds                  from convertible notes payable                                                       |   |   | **---** |   |   | 240,000 |   |
| Stock                  offering costs paid                                                                     |   |   | **---** |   |   | (51,047 | ) |
| Proceeds                  from issuance of common stock and warrants                                           |   |   | **---** |   |   | 1,750,000 |   |
| Net                  cash (used) provided by financing activities                                              |   |   | **(30,604** | **)** |   | 1,715,469 |   |
| Net                  (decrease) increase in cash and cash equivalents                                          |   |   | **(301,521** | **)** |   | 497,731 |   |
| Cash                  and cash equivalents, beginning of year                                                  |   |   | **341,359** |   |   | 41,668 |   |
| Cash                  and cash equivalents, end of period                                                      |   | **$** | **39,838** |   | $ | 539,399 |   |
|                                                                                                           |
| Reconciliation                  of net (loss) income to cash flows from operating                  activities: |
| Net                  (loss) income                                                                             |   | **$** | **(718,237** | **)** | $ | 340,849 |   |
| Adjustments                  to reconcile net (loss) income to net cash                                        |   |   |
| provided                  (used) by operating activities:                                                      |   |   |
| Software                  development costs amortized                                                          |   |   | **524,989** |   |   | 397,627 |   |
| Stock                  and warrants issued for services                                                        |   |   | **---** |   |   | 73,700 |   |
| Debt                  forgiveness                                                                              |   |   | **---** |   |   | (1,000,662 | ) |
| Provision                  for bad debts                                                                       |   |   | **29,650** |   |   | 11,066 |   |
| Depreciation                  & amortization                                                               |   |   | **436,903** |   |   | 416,245 |   |
| Loss                  on disposal of property and equipment                                                    |   |   | **1,869** |   |   | 141 |   |
| Change                  in assets and liabilities:                                                             |   |   |
| Decrease                  in accounts receivable                                                               |   |   | **71,786** |   |   | 57,887 |   |
| Decrease                  in inventories                                                                       |   |   | **22,231** |   |   | 109,800 |   |
| Decrease                  (increase) in refundable taxes                                                       |   |   | **7,164** |   |   | (2,948 | ) |
| Decrease                  (increase) in prepaid expenses                                                       |   |   | **55,509** |   |   | (114,629 | ) |
| Increase                  (decrease) in accrued royalties                                                      |   |   | **40,831** |   |   | (381,677 | ) |
| Increase                  (decrease) in accounts payable                                                       |   |   | **65,858** |   |   | (407,683 | ) |
| Increase                  (decrease) in income taxes payable                                                   |   |   | **180** |   |   | (950 | ) |
| (Decrease)                  increase in deferred taxes                                                         |   |   | **(187,362** | **)** |   | 90,931 |   |
| Increase                  (decrease) in other liabilities                                                      |   |   | **128,563** |   |   | (385,086 | ) |
| Net                  cash provided (used) by operating activities                                              |   | **$** | **479,934** |   | $ | (795,389 | ) |
|                                                                                                           |
| *See                  accompanying notes.*                                                                     |

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Table          of Contents 

**Findex.com,      Inc.**

**Notes      to Condensed Consolidated Financial Statements**

**September 30,      2005**

**(Unaudited)**

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

**BASIS      OF PRESENTATION**

**USE      OF ESTIMATES**

**INVENTORY**

**ACCOUNTING      FOR LONG-LIVED ASSETS**

**INTANGIBLE      ASSETS**

*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.                                            |

|   |  § | 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.                                                                                                                                                                                     |

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Table          of Contents 

**NET      REVENUE**

*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***

***Service      Revenue***

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Table          of Contents 

***Multiple      Element Arrangements***

***Shipping      and Handling Costs***

***Customer      Service and Technical Support***

**INCOME      TAXES**

*Accounting      for Income Taxes*

**EARNINGS      PER SHARE**

*Earnings      Per Share*

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Table          of Contents 

**RECLASSIFICATIONS**

**NOTE      2 - INVENTORIES, Restated**

|                            |   |   | **2005**    |   |   | 2004    |   |
|---------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Raw                  materials  |   | **$**  | **147,769** |   | $      | 73,100  |   |
| Finished                  goods |   |   | **64,000**  |   |   | 89,700  |   |
| Inventories                     |   | **$**  | **211,769** |   | $      | 162,800 |   |

**NOTE      3 - INCOME TAXES**

|                                         |   | **Three                months ended September 30** |        | **Nine months                ended September 30** |   |
|----------------------------------------------|--------|---------------------------------------------------------|-------------|-------------------------------------------------------------|--------|
|                                         |   |                                                    | **2005**    |                                                        |   | 2004 |   |   | **2005** |   |   | 2004 |   |
|                                         |
| Current:                                     |
| Federal                                      |   | $                                                       | ---         |                                                        | $      | --- |   | **$** | **---** |   | $ | --- |   |
| State                                        |   |                                                    | ---         |                                                        |   | 784 |   |   | **180** |   |   | 1,484 |   |
|                                         |   |                                                    |  ---   |                                                        |   | 784 |   |   | **180** |   |   | 1,484 |   |
| Deferred:                                    |
| Federal                                      |   |                                                    | **116,472** |                                                        |   | 25,001 |   |   | **(165,714** | **)** |   | 75,003 |   |
| State                                        |   |                                                    | **(4,496**  | **)**                                                       |   | 5,310 |   |   | **(21,648** | **)** |   | 15,930 |   |
|                                         |   |                                                    | **111,976** |                                                        |   | 30,311 |   |   | **(187,362** | **)** |   | 90,933 |   |
| Total                tax provision (benefit) |   | **$**                                                   | **111,976** |                                                        | $      | 31,095 |   | **$** | **(187,182** | **)** | $ | 92,417 |   |

**NOTE      4 - EARNINGS PER COMMON SHARE, Restated**

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Table          of Contents 

| **For                  the Three Months Ended September 30**        |   |   | **2005**       |   |   | 2004       |   |
|---------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
|                                                                |
| Net                  Income (loss)                                  |   | **$**  | **(630,271**   | **)**  | $      | 478,119    |   |
| Preferred                  stock dividends                          |   |   | **---**        |   |   | (4,125     | )      |
| Net                  income (loss) available to common shareholders |   | **$**  | **(630,271**   | **)**  | $      | 473,994    |   |
|                                                                |   |   |           |   |   |       |   |
| Basic                  weighted average shares outstanding          |   |   | **48,619,855** |   |   | 46,153,189 |   |
| Dilutive                  effect of:                                |
| Stock                  options                                      |   |   | **---**        |   |   | 808,924    |   |
| Convertible                  notes payable                          |   |   | **---**        |   |   | 2,000,000  |   |
| Warrants                                                            |   |   | **---**        |   |   | 316,275    |   |
| Diluted                  weighted average shares outstanding        |   |   | **48,619,855** |   |   | 49,278,388 |   |

| **For                  the Nine Months Ended September 30**         |   |   | **2005**       |   |   | 2004       |   |
|---------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
|                                                                |
| Net                  Income (loss)                                  |   | **$**  | **(718,237**   | **)**  | $      | 340,849    |   |
| Preferred                  stock dividends                          |   |   | **---**        |   |   | (4,125     | )      |
| Net                  income (loss) available to common shareholders |   | **$**  | **(718,237**   | **)**  | $      | 336,724    |   |
|                                                                |   |   |           |   |   |       |   |
| Basic                  weighted average shares outstanding          |   |   | **48,619,855** |   |   | 30,146,980 |   |
| Dilutive                  effect of:                                |
| Stock                  options                                      |   |   | **---**        |   |   | 425,288    |   |
| Convertible                  notes payable                          |   |   | **---**        |   |   | 2,000,000  |   |
| Warrants                                                            |   |   | **---**        |   |   | 244,828    |   |
| Diluted                  weighted average shares outstanding        |   |   | **48,619,855** |   |   | 32,817,096 |   |

**NOTE 5      - COMMITMENTS AND CONTINGENCIES**

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Table          of Contents 

**NOTE 6      - RISKS AND UNCERTAINTIES**

**NOTE 7      - SUBSEQUENT EVENTS**

**NOTE      8 - RESTATEMENT AND RECLASSIFICATION**

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Table            of Contents 

|   | §       | 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 statement 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 and nine months                  ended                  September 30, 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 September 30, 2003 (for the prior years’ amortization and related                income tax effects). We have restated the condensed consolidated                statements of operations ($251,753) and consolidated statements of                cash                flows for the three and nine months ended September 30, 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|   |  § | 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 statement of operations. Our revised condensed consolidated                  statement of operations for the three and nine months ended September                  30,                  2004 reflects this inventory adjustment in Cost of sales. There                  was no net                  effect on net income (loss) from this reclassification for the                  three and                  nine months ended September 30, 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 loss for the                  three and                  nine months ended September 30, 2004 or retained deficit at September                  30,                  2004 or December 31, 2003.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|   |  § | We                  have also reclassified various other expense items in the condensed                  consolidated statements of operations for the three and nine months                  ended                  September 30, 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                  and nine                  months ended September 30,                  2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

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Table          of Contents 

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                     |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                |
| **September                  30, 2004**                                                                                                                                                                                                                                                   |
| **(Unaudited)**                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                      |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                |
| Current                  assets:                                                                                                                                                                                                                                                          |   |
| Cash                  and cash equivalents                                                                                                                                                                                                                                                |   |   |   |   | $ | 589,753 |   | $ | 539,399 |   | $  | (50,354 | ) | (a) |
| Accounts                  receivable, trade                                                                                                                                                                                                                                               |   |   |   |   |   | 296,850 |   |   | 296,850 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 162,800 |   |   | 162,800 |   |   | --- |   |   |
| Other                  current assets                                                                                                                                                                                                                                                     |   |   |   |   |   | 139,495 |   |   | 139,495 |   |   | --- |   |   |
| Total                  current assets                                                                                                                                                                                                                                                     |   |   |   |   |   | 1,188,898 |   |   | 1,138,544 |   |   | (50,354 | ) |   |
| Property                  and equipment, net                                                                                                                                                                                                                                              |   | 61,518 |   |   | 61,518 |   |   | --- |   |   |
| Software                  license, net                                                                                                                                                                                                                                                    |   | 2,513,158 |   |   | 2,391,660 |   |   | (121,498 | ) | (b) |
| Software                  development, net                                                                                                                                                                                                                                                |   | 602,276 |   |   | 602,276 |   |   | --- |   |   |
| Restricted                  cash                                                                                                                                                                                                                                                          |   | --- |   |   | 50,354 |   |   | 50,354 |   | (a) |
| Other                  assets                                                                                                                                                                                                                                                             |   | 86,301 |   |   | 86,301 |   |   | --- |   |   |
| Total                  assets                                                                                                                                                                                                                                                             |   |   |   |   | $ | 4,452,151 |   | $ | 4,330,653 |   | $  | (121,498 | ) |   |
|                                                                                                                                                                                                                                                                                      |
| **Liabilities                  and stockholders’ equity**                                                                                                                                                                                                                           |
| Current                  liabilities:                                                                                                                                                                                                                                                     |   |
| Notes                  payable                                                                                                                                                                                                                                                            |   |   |   |   | $ | 240,000 |   | $ | 240,000 |   | $ | --- |   |   |
| Accrued                  royalties                                                                                                                                                                                                                                                        |   |   |   |   |   | 236,949 |   |   | 236,949 |   |   | --- |   |   |
| Accounts                  payable, trade                                                                                                                                                                                                                                                  |   |   |   |   |   | 410,179 |   |   | 410,179 |   |   | --- |   |   |
| Current                  maturities of long-term notes payable                                                                                                                                                                                                                            |   |   |   |   |   | 34,070 |   |   | 34,070 |   |   | --- |   |   |
| Other                  current liabilities                                                                                                                                                                                                                                                |   |   |   |   |   | 411,706 |   |   | 411,706 |   |   | --- |   |   |
| Total                  current liabilities                                                                                                                                                                                                                                                |   |   |   |   |   | 1,332,904 |   |   | 1,332,904 |   |   | --- |   |   |
| Non-current                  deferred taxes                                                                                                                                                                                                                                               |   | 1,271,643 |   |   | 808,083 |   |   | (463,560 | ) | (c) |
| Commitments                  and contingencies                                                                                                                                                                                                                                            |   |
| Stockholders’                  equity:                                                                                                                                                                                                                                              |   |
| Common                  stock                                                                                                                                                                                                                                                             |   |   |   |   |   | 46,153 |   |   | 46,153 |   |   | --- |   |   |
| Paid-in                  capital                                                                                                                                                                                                                                                          |   |   |   |   |   | 8,989,778 |   |   | 8,937,547 |   |   | (52,231 | ) | (d) |
| Retained                  (deficit)                                                                                                                                                                                                                                                       |   |   |   |   |   | (7,188,327 | ) |   | (6,794,034 | ) |   | 394,293 |   |   |
| Total                  stockholders’ equity                                                                                                                                                                                                                                         |   |   |   |   |   | 1,847,604 |   |   | 2,189,666 |   |   | 342,062 |   |   |
| Total                  liabilities and stockholders’ equity                                                                                                                                                                                                                         |   |   |   |   | $ | 4,452,151 |   | $ | 4,330,653 |   | $  | (121,498 | ) |   |
|                                                                                                                                                                                                                                                                                      |   |
| (a)                  Reclassification                  of restricted cash with merchant banker as non-current                  asset.                                                                                                                                                     |
| (b)                  Net                  change from reclassification of forgiveness of final installment                  and                  additional amortization from returning                  the estimated economic useful life from indefinite to 10                  years. |
| (c)                  Decrease                  from recalculation of deferred income taxes resulting from changes                  to the                  software license agreement.                                                                                                    |
| (d)                  Correction                  of error recording preferred stock dividend converted into common                  stock.                                                                                                                                                |

----

Table            of Contents 

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **Nine                  Months Ended September 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $ | 3,526,492 |   | $ | 3,664,060 |   | $ | 137,568 |   | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 999,770 |   |   | 1,171,661 |   |   | 171,891 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | 2,526,722 |   |   | 2,492,399 |   |   | (34,323 | ) |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 791,249 |   |   | 798,410 |   |   | 7,161 |   | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 1,801,483 |   |   | 1,650,355 |   |   | (151,128 | ) | (d) |
| Nonrecurring                  items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 186,965 |   |   | --- |   |   | (186,965 | ) | (e) |
| Rebate                  reserve adjustment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (f) |
| Bad                  deb provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 11,066 |   |   | 11,066 |   |   | --- |   |   |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 38,615 |   |   | 416,246 |   |   | 377,631 |   | (g) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 2,563,077 |   |   | 2,876,077 |   |   | 313,000 |   |   |
| Loss                  from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | (36,355 | ) |   | (383,678 | ) |   | (347,323 | ) |   |
| Other                  income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | 9,135 |   |   | 1,010,288 |   |   | 1,001,153 |   | (h) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | (38,285 | ) |   | (193,344 | ) |   | (155,059 | ) |   |
| Income                  (loss) before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | (65,505 | ) |   | 433,266 |   |   | 498,771 |   |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 15,700 |   |   | (92,417 | ) |   | (108,117 | ) | (i) |
| Income                  (loss) before extraordinary item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | (49,805 | ) |   | 340,849 |   |   | 390,654 |   |   |
| Extraordinary                  item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 763,162 |   |   | --- |   |   | (763,162 | ) | (h) |
| Net                  Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   | $ | 713,357 |   | $ | 340,849 |   | $  | (372,508 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Net                  earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $  | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 0.02 |   | $ | 0.01 |   | $  | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 30,146,980 |   |   | 30,146,980 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 32,880,085 |   |   | 32,817,096 |   |   | (62,989 | ) | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| (a)                  Increase                  from reclassification of rebate reserve adjustment from Sales and                  marketing expenses and reclassify                  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                  reclassification of cost                  of estimated returns from net                  revenues. |
| (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 of inventory write-down to Cost of                  sales.                                                                                                                                                                                                                                                                                                                                                                                                            |
| (f)                  Increase                  from reclassification as an adjustment to revenue.                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (g)                  Increase                  from effects of additional amortization of the software license                  agreement.                                                                                                                                                                                                                                                                                                                                                                                                 |
| (h)                  Reclassification                  of debt forgiveness as other income from net extraordinary                  item.                                                                                                                                                                                                                                                                                                                                                                                                   |
| (i)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (j)                  Decrease                  due to correction of error in calculation of potentially dilutive                  common                  stock warrants.                                                                                                                                                                                                                                                                                                                                                                  |

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Table            of Contents 

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **Three                  Months Ended September 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $ | 1,027,277 |   | $ | 1,010,207 |   |   | ($17,070 | ) | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 368,979 |   |   | 431,592 |   |   | 62,613 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | 658,298 |   |   | 578,615 |   |   | (79,683 | ) |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 294,200 |   |   | 287,909 |   |   | (6,291 | ) | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 552,177 |   |   | 478,781 |   |   | (73,396 | ) | (d) |
| Nonrecurring                  items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 154,569 |   |   | --- |   |   | (154,569 | ) | (e) |
| Bad                  debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 8,566 |   |   | 8,566 |   |   | --- |   |   |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 15,729 |   |   | 141,607 |   |   | 125,878 |   | (f) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 1,025,241 |   |   | 916,863 |   |   | (108,378 | ) |   |
| Loss                  from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | (366,943 | ) |   | (338,248 | ) |   | 28,695 |   |   |
| Other                  income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   | 8,019 |   |   | 1,010,288 |   |   | 1,002,269 |   | (g) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | (6,651 | ) |   | (162,826 | ) |   | (156,175 | ) | (e) |
| Income                  (loss) before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | (365,575 | ) |   | 509,214 |   |   | 874,789 |   |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 18,005 |   |   | (31,095 | ) |   | (49,100 | ) | (h) |
| Income                  (loss) before extraordinary item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | (347,570 | ) |   | 478,119 |   |   | 825,689 |   |   |
| Extraordinary                  item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 763,162 |   |   | --- |   |   | (763,162 | ) | (g) |
| Net                  Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   | $ | 415,592 |   | $ | 478,119 |   | $ | 62,527 |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Net                  earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | 0.00 |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | 0.00 |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 46,153,189 |   |   | 46,153,189 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 48,886,294 |   |   | 49,278,388 |   |   | 392,094 |   | (i) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| (a)                  Increase                  from reclassification of rebate reserve adjustment from Sales and                  marketing expenses and reclassify                  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                  reclassification of cost                  of estimated returns from net                  revenues. |
| (c)                  Decrease                  from reclassification of fulfillment costs to Cost of                  sales.                                                                                                                                                                                                                                                                                                                                                                                                               |
| (d)                  Decrease                  from reclassification of non-capitalized technical support wages                  to Cost                  of sales.                                                                                                                                                                                                                                                                                                                                                                        |
| (e)                  Reclassification                  of expenses incurred in a withdrawn public offering to Other expenses,                  net.                                                                                                                                                                                                                                                                                                                                                                                        |
| (f)                  Increase                  from effects of additional amortization of the software license                  agreement.                                                                                                                                                                                                                                                                                                                                                                                                 |
| (g)                  Reclassification                  of debt forgiveness as other income from net extraordinary                  item.                                                                                                                                                                                                                                                                                                                                                                                                   |
| (h)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (i)                  Decrease                  due to correction of error in calculation of potentially dilutive                  common                  stock warrants.                                                                                                                                                                                                                                                                                                                                                                  |

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Table            of Contents 

| **Findex.com,                  Inc.**                                                                                                  |
|----------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                                             |
| **For                  the Nine Months Ended September 30, 2004**                                                                      |
| **(Unaudited)**                                                                                                                        |
|                                                                                                                                   |
|                                                                                                                                   |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
| Cash                  flows from operating activities:                                                                                 |   |
| Cash                  received from customers                                                                                          |   |   |   |   | $ | 3,607,255 |   | $ | 3,607,255 |   | $ | --- |   |   |
| Cash                  paid to suppliers and employees                                                                                  |   |   |   |   |   | (4,368,409 | ) |   | (4,368,409 | ) |   | --- |   |   |
| Other                  operating activities, net                                                                                       |   |   |   |   |   | (34,235 | ) |   | (34,235 | ) |   | --- |   |   |
| Net                  cash (used) by operating activities                                                                               |   |   |   |   |   | (795,389 | ) |   | (795,389 | ) |   | --- |   |   |
| Cash                  flows from investing activities:                                                                                 |   |   |   |   |
| Acquisition                  of property and equipment                                                                                 |   |   |   |   |   | (25,332 | ) |   | (25,332 | ) |   | --- |   |   |
| Software                  development costs                                                                                            |   |   |   |   |   | (415,197 | ) |   | (415,197 | ) |   | --- |   |   |
| Website                  development costs                                                                                             |   |   |   |   |   | (31,836 | ) |   | (31,836 | ) |   | --- |   |   |
| Deposits                  refunded                                                                                                     |   |   |   |   |   | 16 |   |   | 50,016 |   |   | 50,000 |   | (a) |
| Net                  cash (used) by investing activities                                                                               |   |   |   |   |   | (472,349 | ) |   | (422,349 | ) |   | 50,000 |   |   |
| Cash                  flows from financing activities:                                                                                 |   |   |   |   |
| Proceeds                  from (payments on) line of credit, net                                                                       |   |   |   |   |   | (20,933 | ) |   | (20,933 | ) |   | --- |   |   |
| Payments                  made on long-term notes payable                                                                              |   |   |   |   |   | (202,551 | ) |   | (202,551 | ) |   |   |   |   |
| Proceeds                  from convertible notes payable                                                                               |   |   |   |   |   | 240,000 |   |   | 240,000 |   |   |   |   |   |
| Stock                  offering costs paid                                                                                             |   |   |   |   |   | (51,047 | ) |   | (51,047 | ) |   |   |   |   |
| Proceeds                  from issuance of common stock and warrants                                                                   |   |   |   |   |   | 1,750,000 |   |   | 1,750,000 |   |   | --- |   |   |
| Net                  cash provided by financing activities                                                                             |   |   |   |   |   | 1,715,469 |   |   | 1,715,469 |   |   | --- |   |   |
| Net                  increase in cash and cash equivalents                                                                             |   | 447,731 |   |   | 497,731 |   |   | 50,000 |   |   |
| Cash                  and cash equivalents, beginning of year                                                                          |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (b) |
| Cash                  and cash equivalents, end of period                                                                              |   |   |   |   | $ | 589,753 |   | $ | 539,399 |   | $ | (50,354 | ) |   |
|                                                                                                                                   |   |   |   |   |
| Reconciliation                  of net income to cash flows from operating activities:                                                 |   |   |   |   |
| Net                  income                                                                                                            |   |   |   |   | $ | 713,357 |   | $ | 340,849 |   | $ | (372,508 | ) |   |
| Adjustments                  to reconcile net income to net cash                                                                       |   |   |   |   |   |   |
| provided                  (used) by operating activities:                                                                              |   |   |   |   |   |   |
| Software                  development costs amortized                                                                                  |   |   |   |   |   | 397,627 |   |   | 397,627 |   |   | --- |   |   |
| Provision                  for bad debts                                                                                               |   |   |   |   |   | 11,066 |   |   | 11,066 |   |   | --- |   |   |
| Stock                  and warrants issued for services                                                                                |   |   |   |   |   | 73,700 |   |   | 73,700 |   |   | --- |   |   |
| Rebate                  reserve adjustment                                                                                             |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (c) |
| Depreciation                  and amortization                                                                                         |   |   |   |   |   | 38,615 |   |   | 416,245 |   |   | 377,630 |   | (d) |
| Extraordinary                  item                                                                                                    |   |   |   |   |   | (1,000,662 | ) |   | --- |   |   | 1,000,662 |   | (e) |
| Debt                  forgiveness                                                                                                      |   |   |   |   |   | --- |   |   | (1,000,662 | ) |   | (1,000,662 | ) | (e) |
| Loss                  on disposal of property and equipment                                                                            |   |   |   |   |   | 141 |   |   | 141 |   |   | --- |   |   |
| Change                  in assets and liabilities:                                                                                     |   |   |   |   |   |   |
| Decrease                  in accounts receivable                                                                                       |   |   |   |   |   | 57,887 |   |   | 57,887 |   |   | --- |   |   |
| Decrease                  in inventories                                                                                               |   |   |   |   |   | 109,800 |   |   | 109,800 |   |   | --- |   |   |
| (Increase)                  in refundable income taxes                                                                                 |   |   |   |   |   | (2,948 | ) |   | (2,948 | ) |   | --- |   |   |
| (Increase)                  in prepaid expenses                                                                                        |   |   |   |   |   | (114,629 | ) |   | (114,629 | ) |   | --- |   |   |
| (Decrease)                  in accrued royalties                                                                                       |   |   |   |   |   | (381,677 | ) |   | (381,677 | ) |   | --- |   |   |
| (Decrease)                  in accounts payable                                                                                        |   |   |   |   |   | (407,683 | ) |   | (407,683 | ) |   | --- |   |   |
| (Decrease)                  in income taxes payable                                                                                    |   |   |   |   |   | (950 | ) |   | (950 | ) |   | --- |   |   |
| Increase                  in deferred taxes                                                                                            |   |   |   |   |   | 220,316 |   |   | 90,931 |   |   | (129,385 | ) | (f) |
| (Decrease)                  in other liabilities                                                                                       |   |   |   |   |   | (243,048 | ) |   | (385,086 | ) |   | (142,038 | ) | (c) |
| Net                  cash (used) by operating activities                                                                               |   |   |   |   | $ | (795,389 | ) | $ | (795,389 | ) | $ | --- |   |   |
|                                                                                                                                   |   |   |   |   |
| (a)                  Increase                  from reclassification of restricted cash as other                  asset.               |
| (b)                  Decrease                  from reclassification of beginning restricted cash as other                  asset.     |
| (c)                  Reclassification                  of Rebate reserve adjustment as decrease in other                  liabilities. |
| (d)                  Additional                  software license amortization.                                                        |
| (e)                  Reclassify                  extraordinary item as debt forgiveness.                                               |
| (f)                  Net                  income tax effects of additional software                  amortization.                     |

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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, press releases and certain information provided periodically in      writing or orally by our officers or our agents contain statements which      constitute forward-looking statements. 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 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, 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 after the      date of this report.*

**MANAGEMENT      OVERVIEW**

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***Results      Of Operations for Quarters Ending September 30, 2005 and September      30,      2004***

| **Statement                    of Operations for Nine Months Ended September 30** |   |   | **2005**       |   |   | 2004       |   |   | Change     |   |   | %    |   |
|-----------------------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|--------|------------|--------|--------|------|--------|
| Net                    revenues                                                   |   | **$**  | **3,978,019**  |   | $      | 3,664,060  |   | $      | 313,959    |   |   | 9    | %      |
| Cost                    of sales                                                  |   | **$**  | **1,276,227**  |   | $      | 1,171,661  |   | $      | 104,566    |   |   | 9    | %      |
| Gross                    profit                                                   |   | **$**  | **2,701,792**  |   | $      | 2,492,399  |   | $      | 209,393    |   |   | 8    | %      |
| Total                    operating expenses                                       |   | **$**  | **(3,317,410** | **)**  | $      | (2,876,077 | )      | $      | (441,333   | )      |   | 15   | %      |
| Other                    income                                                   |   | **$**  | **75**         |   | $      | 1,010,288  |   | $      | (1,010,213 | )      |   | -100 | %      |
| Other                    expenses                                                 |   | **$**  | **(289,876**   | **)**  | $      | (193,344   | )      | $      | (96,532    | )      |   | 50   | %      |
| Income                    (loss) before income taxes                              |   | **$**  | **(905,419**   | **)**  | $      | 433,266    |   | $      | (1,338,685 | )      |   | -309 | %      |
| Provision                    for income taxes                                     |   | **$**  | **187,182**    |   | $      | (92,417    | )      | $      | 279,599    |   |   | -303 | %      |
| Net                    income (loss)                                              |   | **$**  | **(718,237**   | **)**  | $      | 340,849    |   | $      | (1,059,086 | )      |   | -311 | %      |

***Revenues***

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| **Revenues                      for Three Months Ended September 30** |   |   | **2005**      |   |   | **%                      to Sales** |   |   |   | 2004      |   |   | %                      to Sales |   |   |   | Change  |   |   | %   |   |
|-----------------------------------------------------------------------|--------|--------|---------------|--------|--------|-------------------------------------|--------|--------|--------|-----------|--------|--------|---------------------------------|--------|--------|--------|---------|--------|--------|-----|--------|
| Gross                      sales                                      |   | **$**  | **1,233,389** |   |   | **100**                             | **%**  |   | $      | 1,125,275 |   |   | 100                             | %      |   | $      | 108,114 |   |   | 10  | %      |
| Add                      rebate adjustment                            |   |   | **4,910**     |   |   | **---**                             | **%**  |   |   | ---       |   |   | ---                             | %      |   |   | 4,910   |   |   | --- | %      |
| Less                      reserve for sales returns and allowances    |   |   | **(214,691**  | **)**  |   | **-17**                             | **%**  |   |   | (115,068  | )      |   | -10                             | %      |   |   | (99,623 | )      |   | 87  | %      |
| Net                      sales                                        |   | **$**  | **1,023,609** |   |   | **83**                              | **%**  |   | $      | 1,010,207 |   |   | 90                              | %      |   | $      | 13,401  |   |   | 1   | %      |

| **Revenues                      for Nine Months Ended September 30** |   |   | **2005**      |   |   | **%                      to Sales** |   |   |   | 2004      |   |   | %                      to Sales |   |   |   | Change   |   |   | %   |   |
|----------------------------------------------------------------------|--------|--------|---------------|--------|--------|-------------------------------------|--------|--------|--------|-----------|--------|--------|---------------------------------|--------|--------|--------|----------|--------|--------|-----|--------|
| Gross                      sales                                     |   | **$**  | **4,744,759** |   |   | **100**                             | **%**  |   | $      | 3,898,250 |   |   | 100                             | %      |   | $      | 846,510  |   |   | 22  | %      |
| Add                      rebate adjustment                           |   |   | **14,730**    |   |   | **---**                             | **%**  |   |   | 202,548   |   |   | 5                               | %      |   |   | (187,817 | )      |   | -93 | %      |
| Less                      reserve for sales returns and allowances   |   |   | **(781,471**  | **)**  |   | **-16**                             | **%**  |   |   | (436,737  | )      |   | -11                             | %      |   |   | (344,733 | )      |   | 79  | %      |
| Net                      sales                                       |   | **$**  | **3,978,019** |   |   | **84**                              | **%**  |   | $      | 3,664,060 |   |   | 94                              | %      |   | $      | 313,959  |   |   | 8   | %      |

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***Cost      of Sales***

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Table            of Contents 

|                                                                             |   | **Three                    Months Ended **September                    30,**** | **Nine                    Months Ended **September                    30,**** |
|----------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------|-------------------------------------------------------------------------------|
|                                                                             |   |                                                                           | **2005**                                                                      |   |   | 2004 |   |   | **2005** |   |   | 2004 |   |
| Beginning                    balance                                             |   | **$**                                                                          | **931,103**                                                                   |   | $ | 504,497 |   | **$** | **701,289** |   | $ | 584,706 |   |
| Capitalized                                                                      |   |                                                                           | **171,990**                                                                   |   |   | 237,148 |   |   | **766,151** |   |   | 415,196 |   |
| Amortized                    (Cost of sales)                                     |   |                                                                           | **160,642**                                                                   |   |   | 139,369 |   |   | **524,989** |   |   | 397,626 |   |
| Ending                    Balance                                                |   | **$**                                                                          | **942,451**                                                                   |   | $ | 602,276 |   | **$** | **942,451** |   | $ | 602,276 |   |
| Research                    and development expense (General and administrative) |   | **$**                                                                          | **63,164**                                                                    |   | $ | 532 |   | **$** | **130,407** |   | $ | 44,228 |   |

***Sales,      General and Administrative***

| **Sales,                  General and Administrative Costs for Nine Months Ended September                  30** |   |   | **2005**      |   |   | **%                  to Sales** |   |   |   | 2004      |   |   | %                  to Sales |   |   |   | Change  |   |   | %   |   |
|------------------------------------------------------------------------------------------------------------------|--------|--------|---------------|--------|--------|---------------------------------|--------|--------|--------|-----------|--------|--------|-----------------------------|--------|--------|--------|---------|--------|--------|-----|--------|
| ***Selected                  expenses:***                                                                        |        |        |               |        |        |                                 |        |   |        |           |        |        |                             |        |   |        |         |        |        |     |        |
| Commissions                                                                                                      |   | **$**  | **611,653**   |   |   | **13**                          | **%**  |   | $      | 576,482   |   |   | 15                          | %      |   | $      | 35,171  |   |   | 6   | %      |
| Advertising                  and direct marketing                                                                |   |   | **419,217**   |   |   | **9**                           | **%**  |   |   | 221,928   |   |   | 6                           | %      |   |   | 197,288 |   |   | 89  | %      |
| **Total                  sales and marketing**                                                                   |   | **$**  | **1,030,870** |   |   | **22**                          | **%**  |   | $      | 798,410   |   |   | 20                          | %      |   | $      | 232,459 |   |   | 29  | %      |
| Research                  and development                                                                        |   | **$**  | **130,407**   |   |   | **3**                           | **%**  |   | $      | 44,228    |   |   | 1                           | %      |   | $      | 86,180  |   |   | 195 | %      |
| Personnel                  costs                                                                                 |   |   | **973,620**   |   |   | **21**                          | **%**  |   |   | 946,222   |   |   | 24                          | %      |   |   | 27,398  |   |   | 3   | %      |
| Legal                                                                                                            |   |   | **157,970**   |   |   | **3**                           | **%**  |   |   | 21,742    |   |   | 1                           | %      |   |   | 136,228 |   |   | 627 | %      |
| Telecommunications                                                                                               |   |   | **42,605**    |   |   | **1**                           | **%**  |   |   | 107,720   |   |   | 3                           | %      |   |   | (65,115 | )      |   | -60 | %      |
| Corporate                  services                                                                              |   |   | **73,972**    |   |   | **2**                           | **%**  |   |   | 53,965    |   |   | 1                           | %      |   |   | 20,007  |   |   | 37  | %      |
| Administration                                                                                                   |   |   | **13,263**    |   |   | **0**                           | **%**  |   |   | 101,756   |   |   | 3                           | %      |   |   | (88,493 | )      |   | -87 | %      |
| Other                  general and administrative costs                                                          |   |   | **428,150**   |   |   | **9**                           | **%**  |   |   | 374,723   |   |   | 10                          | %      |   |   | 53,427  |   |   | 14  | %      |
| **Total                  general and administrative**                                                            |   | **$**  | **1,819,987** |   |   | **38**                          | **%**  |   | $      | 1,650,355 |   |   | 42                          | %      |   | $      | 169,632 |   |   | 10  | %      |

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Table              of Contents 

***Other      Income and Expenses***

----

Table            of Contents 

***Amortization***

***Income      Tax Benefits***

***Liquidity      And Capital Resources***

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Table              of Contents 

| **Working                    Capital at September 30** |   |   | **2005**       |   |   | 2004       |   |   | Change   |   |   | %   |   |
|--------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|--------|----------|--------|--------|-----|--------|
| Current                    assets                      |   | **$**  | **1,025,946**  |   | $      | 1,138,544  |   | $      | (112,598 | )      |   | -10 | %      |
| Current                    liabilites                  |   | **$**  | **1,594,758**  |   | $      | 1,332,904  |   | $      | 261,854  |   |   | 20  | %      |
| Retained                    deficit                    |   | **$**  | **(6,597,395** | **)**  | $      | (6,794,034 | )      | $      | 196,639  |   |   | -3  | %      |

| **Cash                  Flows for Nine Months Ended September 30**  |   |   | **2005**     |   |   | 2004      |   |   | Change     |   |   | %    |   |
|---------------------------------------------------------------------|--------|--------|--------------|--------|--------|-----------|--------|--------|------------|--------|--------|------|--------|
| Cash                  flows provided (used) by operating activities |   | **$**  | **479,934**  |   | $      | (795,389  | )      | $      | 1,275,323  |   |   | -160 | %      |
| Cash                  flows (used) by investing activities          |   | **$**  | **(750,851** | **)**  | $      | (422,349  | )      | $      | (328,502   | )      |   | 78   | %      |
| Cash                  flows provided (used) by financing activities |   | **$**  | **(30,604**  | **)**  | $      | 1,715,469 |   | $      | (1,746,073 | )      |   | -102 | %      |

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Table            of Contents 

***Contractual      Liabilities***

| 2005                                                |   | $      | 20,333  |
|-----------------------------------------------------|--------|--------|---------|
| 2006                                                |   |   | 69,451  |
| 2007                                                |   |   | 27,288  |
| Total                future minimum rental payments |   | $      | 117,072 |

| 2005                                                                         |   | $      | 3,432  |
|------------------------------------------------------------------------------|--------|--------|--------|
| 2006                                                                         |   |   | 13,726 |
| 2007                                                                         |   |   | 13,726 |
| 2008                                                                         |   |   | 13,726 |
| 2009                                                                         |   |   | 12,582 |
| Total                minimum lease payments                                  |   |   | 57,192 |
| Less:                Amount representing interest                            |   |   | 12,086 |
| Total                obligations under capital lease                         |   |   | 45,106 |
| Less:                Current installments of obligations under capital lease |   |   | 8,922  |
| Long-term                obligation under capital lease                      |   | $      | 36,184 |

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***The      Potential Impact of Known Facts, Commitments, Events and Uncertainties on Future      Operating Results or Future Liquidity Requirements***

***New      Accounting Pronouncements***

*Accounting      for Stock Issued to Employees,*
*Accounting      for Stock Based Compensation*
*Share-Based      Payment*

**ITEM      3. CONTROLS AND PROCEDURES**

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

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

No      changes in our disclosure controls and procedures, internal controls over      financial reporting or other factors have occurred during the fiscal quarter      covered by this report that would materially affect or be reasonably likely      to      materially affect our disclosure controls and procedures or internal controls      over financial reporting.

**PART      II - OTHER INFORMATION**

**ITEM      1. LEGAL PROCEEDINGS. **

**ITEM      2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF      PROCEEDS.**

**ITEM      3. DEFAULTS UPON SENIOR SECURITIES.**

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Table          of Contents 

**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.                                                                                                                                                                      |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 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. |
|    |                                                                                                                                                                                                                                                                                                                                  |

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| 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 November 14,                    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 November 14,                    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 November                    14,                    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 November                    14,                    2005. FILED HEREWITH. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                   |

**Signatures**

|                                        |   | **FINDEX.COM,                INC.**                  |   |
|---------------------------------------------|--------|------------------------------------------------------|--------|
|                                        |   |                                                 |   |
| Date: November                14, 2005 | By     | /s/                Steven Malone                     |   |
|                                        |   | Steven                Malone                         |   |
|                                        |   | President                and Chief Executive Officer |   |

|                                        |   |                                   |   |
|---------------------------------------------|--------|----------------------------------------|--------|
| Date: November                14, 2005 | By     | /s/                Kirk R. Rowland     |   |
|                                        |   | Kirk                R. Rowland, CPA    |   |
|                                        |   | Chief                Financial Officer |   |

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