U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-QSB

(X) Quarterly report under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2006

( ) Transition report under Section 13 or 15(d) of the Exchange Act

For the transition period from ________ to ________

Commission file number 333-18439

Mobile Area Networks, Inc.

(Exact Name of Small Business User as Specified in its Charter)

Florida 59-3482752

(State or Other Jurisdiction of (I.R.S. Employer

Incorporation or Organization) Identification No.)

2772 Depot Street, Sanford, Florida 32773

(Address of Principal Executive Offices) (Zip Code)

407-333-2350

(Issuer’s telephone Number, including area code)

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

Indicate by check mark if the registrant is an accelerated filer (as defined in Rule 12b-2 of the Act). __ Yes No X

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12-b of the Exchange Act). __Yes No X

The registrant has not authorized non-voting common equity and as of September 30, 2006, 46,761,080 shares of the registrant’s voting common stock were outstanding and held by non-affiliates. The Company’s stock began trading on January 10, 2001 on the OTCBB under the symbol "MANW".

MOBILE AREA NETWORKS, INC.

Index

Page

Number

PART 1. FINANCIAL INFORMATION

Item 1. Financial Statements

Balance Sheets

September 30, 2006 (Unaudited)

and December 31, 2005 3

Statements of Operations

Three and Nine months ended

September 30, 2006 (Unaudited) and

September 30, 2005(Unaudited)

4

Statements of Cash Flows

Nine months ended

September 30, 2006 (Unaudited) and

September 30, 2005 (Unaudited) 5

Notes to Financial Statements 6

Item 2. Management’s Discussion and Analysis of

Financial Condition and Results of Operations 7-9

PART II. OTHER INFORMATION 10

MOBILE AREA NETWORKS, INC.
(A Florida Corporation)
Sanford, Florida
Balance Sheets
Assets
					December 31, 2005	September 30, 2006 (Unaudited)
Current assets:
		Cash			$ 6,621	$ 31,730
		Accounts Receivable-Net of Allowance for Doubtful Accounts			19,009	35,877
		Inventory			47,626	47,914
			Total current assets		73,256	115,521
Property and equipment, net of Accumulated Depreciation					240,897	124,597
Other Assets:
		Security Deposits and Other Assets			7,091	7,092
			Total assets		$ 321,244	$ 247,210
Liabilities and Stockholders’ Deficit
Current liabilities:
		Notes and Capital Leases Payable-Due Within One Year		$ 112,745		$ 102,610
		Accounts Payable		241,687		233,925
		Accrued Expenses		59,284		62,988
Total current liabilities				413,716		399,523
Other Liabilities:
	Notes and Capital Leases Payable-Due After One Year			114,256		75,386
	Accrued Salaries-Related Party			774,973		970,813
	Advances from Stockholders			31,147		125,871
Total Liabilities				1,334,092		1,571,593
Stockholders’ deficit:
		Common stock, no par value; authorized 50,000,000 shares;
		Issued and outstanding 45,877,747 and 46,761,080 shares		3,742,069		3,909,069
		Treasury Stock, 864,000 shares		(38,200)		(38,200)
		Accumulated Deficit		(4,716,717)		(5,195,252)
			Total stockholders’ deficit	(1,012,848)		(1,324,383)
			Total liabilities and stockholders’ deficit	$ 321,244		$ 247,210
The accompanying notes are an integral part of these financial statements.

MOBILE AREA NETWORKS, INC.

(A Florida Corporation)

Sanford, Florida

Statements of Operations

Three and Nine months ended September 30, 2006 and 2005

(Unaudited)

	Three months	Three months	Nine months	Nine months
	Ended	Ended	Ended	Ended
	September 30,	September 30,	September 30,	September 30,
	2006	2005	2006	2005
Sales-Net of Returns and Allowances