<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>form12b-25_14711.txt
<DESCRIPTION>TREY RESOURCES, INC. FORM 12B-25
<TEXT>
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                     U.S. SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

[_] Form 10-K [_] Form 20-F [_] Form 11-K [X] Form 10-Q [_] Form N-SAR
[_] Form N-CSR

                      For Period Ended: September 30, 2006
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       Nothing in this form shall be construed to imply the Commission has
                   verified any information contained herein.

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                          PART I REGISTRANT INFORMATION
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Full Name of Registrant:

                   TREY RESOURCES, INC.
        5 REGENT STREET, SUITE 520, LIVINGSTON, NJ                  07039
         (Address of principal executive offices)                 (Zip Code)

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PART II RULES 12B-25(B) AND (C)
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     (a)       The reasons described in reasonable detail in Part III of this
               form could not be eliminated without unreasonable effort or
               expense.

     (b)       The subject report on Form 10-QSB will be filed on or before the
               fifth calendar day following the prescribed due date.

     (c)       Not applicable.

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PART III NARRATIVE
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The Registrant has been unable to complete and file, when originally due, the
Quarterly Report on Form 10-QSB as a result of delays in finalizing the
financial statements in time for the independent accountants to review the
Quarterly Report.
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<PAGE>

PART IV  OTHER INFORMATION
___________________________________________________________________________

         (1) Name and telephone number of person to contact in regard to this
notification

         Lawrence A. Muenz                   (202)            728-2909
         -----------------                ---------------------------------
             (Name)                       (Area Code)    (Telephone Number)


         (2) Have all other periodic reports required under section 13 or 15(d)
of the Securities Exchange Act of 1934 or section 30 of the Investment Company
Act of 1940 during the preceding 12 months or for shorter period that the
registrant was required to file such report(s) been filed? If the answer is no,
identify report(s).                                 [X] Yes  [_] No

         (3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year will be
reflected by the earnings statements to be included in the subject report or
portion thereof?                                    [X] Yes  [ ] No

         Revenues for the three months ended September 30 increased to
approximately $1.8 million in 2006 as compared to approximately $1.1 million in
2005. Revenues for the nine months ended September 30 increased to approximately
$4.7 million in 2006 as compared to approximately $3.1 million in 2005. Net
income (loss) for the three months ended September 30 decreased to approximately
$(147,000) from $(510,814) in 2005. Net income (loss) for the nine months ended
September 30 decreased to approximately $(1,100,000) from $(1,363,305) in 2005.

                              TREY RESOURCES, INC.

has caused this notification to be signed on its behalf by the undersigned
thereunto duly authorized.




Date:    November 15, 2006             By:     /s/ Mark Meller
                                           -------------------------------------
                                       Name:   Mark Meller
                                               President and Chief Executive
                                               Officer
</TEXT>
</DOCUMENT>
