EXHIBIT  5.01

June  7,  2006



Cytation  Corporation
4902  Eisenhower  Blvd.,  Suite  185
Tampa,  FL  33636

     RE:       Registration  Statement  on  Form  SB-2

Gentlemen:

     We  have  acted  as counsel to Cytation Corporation, a Delaware corporation
(the  "Company")  in connection with the preparation of a registration statement
on  Form SB-2 (the "Registration Statement") to be filed by the Company with the
United  States  Securities  and  Exchange  Commission  on  or about June 7, 2006
relating  to  the registration under the Securities Act of 1933, as amended (the
"1933 Act"), of an aggregate of 43,506,843 shares of the Company's common stock,
$.001  par  value  including:

     (a)  18,442,267  shares  of  common  stock,  in  the  aggregate,  issuable
          upon  conversion  of  (i)  745,622  shares  of  Series  A  Convertible
          Preferred  Stock, (ii) 49,451 shares of Series B Convertible Preferred
          Stock,  (iii)  26,750  shares of Series C Convertible Preferred Stock,
          and  (iv)  132,081  shares  of  Series  D  Convertible Preferred Stock
          (collectively,  the  "Preferred  Stock").

     (b)  22,163,153  shares  of  common  stock  issuable  upon  the exercise of
          9,941,641  warrant  shares  underlying  Series  A  Warrants; 4,970,827
          warrant  shares underlying Series B Warrants; 2,000,000 warrant shares
          underlying  Series  C  Warrants;  2,000,000  warrant shares underlying
          Series  D  Warrants;  880,540  warrant  shares  underlying  Series  E
          Warrants;  899,162  warrant  shares  underlying  Series BD-1 Warrants;
          899,162  warrant  shares  underlying  Series  BD-2  Warrants;  449,581
          warrant  shares underlying Series BD-3 Warrants; 61,120 warrant shares
          underlying  Series BD-4 Warrants; and 61,120 warrant shares underlying
          Series  BD-5  Warrants  (collectively,  the  "Warrants").

     (c)  776,343  common  shares  (the  "Dividend  Shares")  part  of a pool of
          common  stock  reserved for issuance by the registrant with respect to
          the prospective issuance of common stock as a dividend payable in kind
          in  satisfaction  of  dividends  that  may  accrue  during  the  next
          twenty-four  (24)  months  after  January  18,  2006 on the issued and
          outstanding  Series  A  Convertible  Preferred  Stock.

     (d)  2,087,742  common  shares  (the  "Registration  Shares")  reserved for
          issuance by the registrant with respect to the prospective issuance of
          common  stock  purchase  warrants incurred as a penalty by the Company
          for  its  failure  to  file  and  have  declared  effective  the  SB-2
          Registration  Statement  within  the  specified  time requirements set
          forth  in  the  Securities  Purchase  Agreement.

     (e)  37,338  issued  and  outstanding  common  stock  held  by  selling
          shareholders  Sequence  Advisors  Corp.  and  Allison Investment Corp.

     This opinion is being furnished in accordance with the requirements of Item
601(b)(5)  of  Regulation  S-B  under  the  1933  Act.

     In  connection with the rendering of this opinion, we have examined and are
familiar  with  originals  or  copies,  certified or otherwise identified to our
satisfaction,  of  (i)  the  Registration  Statement;  (ii)  the  Certificate of
Incorporation,  as  amended, and the Bylaws of the Company, each as currently in
effect;  (iii)  certain  resolutions  adopted  by  the Board of Directors of the
Company relating to the issuance of the common stock issued and outstanding, the
common  stock  issuable upon conversion of the preferred stock, the common stock
issuable  upon  exercise  of  the  common stock purchase warrants, the preferred
stock, the common stock purchase warrants, and the preparation and filing of the
Registration  Statement  and  certain  related  matters; (iv) certain agreements

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relating  to  the  issuance  of  common  stock  as a dividend payable in kind in
satisfaction of dividends that may accrue on the issued and outstanding Series A
Convertible  Preferred Stock; (v) certain agreements relating to the issuance of
common  stock  as  a  penalty  by  the  Company for its failure to file and have
declared  effective  the  SB-2  Registration Statement within the specified time
requirements  set  forth  in  the  Securities  Purchase  Agreement; (vi) certain
agreements,  certificates of public officials, certificates of other officers or
representatives  of  the  Company  or  others;  and  (vii) such other documents,
certificates,  and  records as we deemed necessary or appropriate as a basis for
the  opinions  expressed  herein.

     In  our examination, we have assumed the genuineness of all signatures, the
legal  capacity  of natural persons, the authenticity of all documents submitted
to  us  as  originals,  the  conformity  to  original documents of all documents
submitted  to  us  as  certified,  conformed  or  photostatic  copies  and  the
authenticity  of  the  originals of such copies. As to any facts material to the
opinions  expressed  herein  which  we  have  not  independently  established or
verified,  we  have  relied  upon statements and representations of officers and
other  representatives  of  the  Company  and  others.

     We  are  attorneys  licensed  to  practice  in the State of Florida and the
opinions  expressed  herein  are limited to the laws of the State of Florida and
the  federal  securities  laws  of  the  United  States.

     Based  upon  and subject to the limitations, qualifications, exceptions and
assumptions  set  forth  herein,  it  is  our  opinion  that:

     1.   We are  of  the  opinion  that  the  common  stock which is issued and
          outstanding  has  been  duly  authorized  and is validly issued, fully
          paid,  and  nonassessable;

     2.   We are  of  the  opinion  that  the  common  stock,  when  issued  and
          delivered  upon conversion of the Preferred Stock in the manner and/or
          the  terms  described  in  the Registration Statement, will be validly
          issued,  fully  paid  and  nonassessable;  and

     3.   We are  of  the  opinion  that  the  common  stock,  when  issued  and
          delivered upon exercise of the Warrants in the manner and/or the terms
          described in the Registration Statement, will be validly issued, fully
          paid  and  nonassessable.

     4.   We are  of  the  opinion  that  the  Dividend  Shares and Registration
          Shares,  when  issued  and  delivered  in  the manner and/or the terms
          described in the Registration Statement, will be validly issued, fully
          paid  and  nonassessable.


     We  hereby  consent  to  the  filing  of  this opinion as an exhibit to the
Registration  Statement.  We also consent to the reference to our name under the
caption  "Validity  of  Common  Stock  "  in the prospectus filed as part of the
Registration  Statement.

     This  opinion  is  furnished  to  you  in connection with the filing of the
Registration  Statement  and,  except  as  provided in the immediately preceding
paragraph,  is  not  to  be  used,  circulated,  quoted for any other purpose or
otherwise  referred  to  or  relied upon by any other person without the express
written  permission  of  this  firm.


                                    Very truly yours,

                                    /s/ BUSH ROSS, P.A.

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