                               George Brenner, CPA
                           A Professional Corporation
                       10680 W. PICO BOULEVARD, SUITE 260
                          LOS ANGELES, CALIFORNIA 90064
                         310/202-6445 - Fax 310/202-6494

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders
  of Ecash, Inc.
  (formerly known as Avery Sports Turf, Inc.)

I have audited the  accompanying  balance sheet of Ecash,  Inc ( formerly  Avery
Sports Turf, Inc)., a Delaware corporation as of March 31, 2006, and the related
statement  of  operations,  shareholders'  equity  and cash  flows for the three
months  period  ended  March  31,  2006.  These  financial  statements  are  the
responsibility of the Company's  management.  My responsibility is to express an
opinion on these financial statements based on my audit.

I  conducted  my  audit in  accordance  with  standards  of the  Public  Company
Accounting  Oversight Board (United States of America).  Those standards require
that I plan and perform the audit to obtain  reasonable  assurance about whether
the financial  statements are free of material  misstatement.  An audit includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall financial statement presentation. I believe that my audit
provide a reasonable basis for my opinion.

In my opinion, the financial statements referred to above present fairly, in all
material respects,  the financial  condition of Ecash, Inc as of March 31, 2006,
the results of its  operations  and cash flows for the three  months ended March
31, 2006, in conformity with  accounting  principles  generally  accepted in the
United States of America.

The accompanying financial statement has been prepared assuming that the Company
will  continue as a going  concern.  As discussed  in Note 2A. to the  financial
statements,  the  Company's  continuing  losses and  accumulated  deficit  raise
substantial doubt about its ability to continue as a going concern. Management's
plans in regard to these  matters are also  described in Note 2A. The  financial
statements do not include any adjustments  that might result from the outcome of
this  uncertainty.  As set forth in Note:  13  Subsequent  Event,  a merger  was
effected on May 12, 2006.

/s/ George Brenner, C.P.A.
--------------------------
George Brenner, C.P.A.
Los Angeles, California
August 14, 2006

<PAGE>

                                   ECASH, INC.
                       (formerly Avery Sports Turf, Inc.)
                                  BALANCE SHEET
                                 MARCH 31, 2006

                                     ASSETS

Current Assets
           Cash                                                     $        --
           Note receivable                                               46,680
                                                                    -----------
                       Total current assets                              46,680

                                 Total Assets                       $    46,680
                                                                    ===========

                      LIABILITIES AND SHAREHOLDERS' DEFICIT

Current Liabilities
           Bank overdraft                                           $     3,010
           Accounts payable                                               5,847
           Accrued expense                                               30,000
           Accrued consulting - related party                             6,000
                                                                    -----------
             Total Current Liabilities                                   44,857
                                                                    -----------

                               Total Liabilities                         44,857
                                                                    -----------

Shareholders' Equity
           Common stock, par value $0.001
              authorized 500,000,000 shares,
              issued and outstanding 1,244,012                            1,244
           Additional paid-in capital                                 4,246,206
           Less: subscriptions receivable $20,000                       (20,000)
              Deficit                                                (4,225,627)
                                                                    -----------
             Total Shareholders' Equity                                   1,823
                                                                    -----------

                   Total Liabilities and Shareholders' Equity       $    46,680
                                                                    ===========

                 See accompanying notes to financial statements

<PAGE>



                                   ECASH, INC.
                       (formerly Avery Sports Turf, Inc.)
                            STATEMENTS OF OPERATIONS

                                                                    Three Months
                                                                       Ended
                                                                  March 31, 2006
                                                                  --------------

Net Sales                                                             $      --

Cost of Goods Sold                                                           --
                                                                      ---------

Gross Profit                                                                 --
                                                                      ---------

Selling, General and Administrative
   Expenses                                                             127,353

Depreciation                                                                 --

Interest Expense                                                             20
                                                                      ---------

Income (Loss) From Operations                                          (127,373)

Gain on settlement                                                       89,778

Income Tax                                                                   --
                                                                      ---------

Net Income (Loss)                                                     $ (37,595)
                                                                      =========
Loss Per Common Share
   Basic and Diluted                                                  $ (0.0655)
                                                                      =========

Weighted Average
Number of Common
   Shares Outstanding                                                   579,020
                                                                      =========

                 See accompanying notes to financial statements


                                       3
<PAGE>

                                   ECASH, INC.
                        (formerly Avery Sports Turf, Inc)
                        STATEMENT OF SHAREHOLDERS' EQUITY

<TABLE>
<CAPTION>
                                                            Additional                                    Total
                                      Common Stock           Paid-In         Stock       Accumulated    Shareholders'
                                  Shares        Amount        Capital     Subscription    Deficit        (Deficit)
                                -----------   -----------   -----------   -----------    -----------    -----------
<S>                                 <C>       <C>           <C>                          <C>            <C>
Balance, December 31, 2005          384,443   $       384   $ 3,387,477            --    $(4,188,032)   $  (800,171)
                                -----------   -----------   -----------   -----------    -----------    -----------

Common stock payable
    shares issued                     7,375             7         7,368            --             --          7,375

Stock for cash                      160,000           160       159,840            --             --        160,000

Stock subscription receivable            --            --            --       (20,000)            --        (20,000)

Stock for debt                      692,194           692       691,502            --             --        692,194

Net (loss)                               --            --            --            --        (37,595)       (37,595)
                                -----------   -----------   -----------   -----------    -----------    -----------



Balance, March 31                 1,244,012   $     1,244   $ 4,246,206   $   (20,000)   $(4,225,627)   $     1,823
                                -----------   -----------   -----------   -----------    -----------    -----------
</TABLE>

                 See accompanying notes to financial statements

                                       4
<PAGE>

                                   ECASH, INC.
                       (formerly Avery Sports Turf, Inc.)
                            STATEMENTS OF CASH FLOWS

                                                                    Three Months
                                                                       Ended
                                                                  March 31, 2006
                                                                  --------------
Cash Flows from Operating Activities:
           Net income (loss)                                          $ (37,595)
           Adjustments to reconcile net loss to
              net cash used in operating activities:

  Changes in operating assets and liabilities:
                     Accounts receivable                                (46,680)
                     Accounts payable and accrued expense               (61,725)
                     Related party payable                                6,000
                                                                      ---------

              Net Cash Used In Operating Activities                    (140,000)
                                                                      ---------

Cash Flows from Investing Activities:

              Net Cash Used In Investing Activities                          --
                                                                      ---------

Cash Flows from Financing Activities:
           Cash for stock                                               160,000
           Stock subscription                                           (20,000)
                                                                      ---------

              Net Cash Provided By Financing Activities                 140,000
                                                                      ---------

Net Decrease In Cash                                                         --

Cash at Beginning of Period                                                  --
                                                                      ---------

Cash at End of Period                                                 $      --
                                                                      =========

Supplemental Disclosure of
   Cash Flow Information:

    Nonmonetary transactions
           692,194 shares@ $1.00 per share
            issued for debt                                            $ 692,194
                                                                       ---------

                 See accompanying notes to financial statements

                                       5
<PAGE>


                                   ECASH, INC.
                       (formerly Avery Sports Turf, Inc.)
                          NOTES TO FINANCIAL STATEMENTS

NOTE 1:   HISTORY

A.  Background.

Ecash, Inc. formerly Avery Sports Turf, Inc., formerly In-Sports  International,
Inc., a Delaware corporation  ("Company"),  was created as a result of a reverse
acquisition with Perma Grass Corporation  ("Perma"),  is engaged in developing a
business  of  distributing   and  installing   artificial   grass  surfaces  for
commercial,  athletic,  residential and child care applications (sometimes known
as "artificial turf").

The Company was  incorporated on March 10, 1994 in the state of Delaware as Beta
Acquisition  Corp.  ("Beta") and on September 7, 1995.  Beta changed its name to
In-Sports  International,  Inc.  In August  2003 the name was  changed  to Avery
Sports Turf, Inc.

In December 1998, the Company acquired 100% of Perma by issuing 9,000,000 shares
for all of the  shares of  Perma.  This  exchange  has been  accounted  for as a
reverse acquisition,  under the purchase method of accounting,  since the former
shareholder  of Perma owned a majority of the  outstanding  stock of the Company
after the  acquisition.  Accordingly,  the  combination  of the two companies is
recorded as recapitalization of shareholders' equity of Perma, pursuant to which
Perma is  treated  as the  continuing  entity for  accounting  purposes  and the
historical  financial  statements  presented  are  those  of  Perma.   Pro-forma
information  has not been presented  since the  transaction was deemed a capital
stock transaction rather than a business combination.

Perma was  spun-off at a special  board of  directors  meeting on July 17, 2003.
Perma stock was  distributed  to  shareholders  of record as of December 1, 2000
payable Jan 10, 2001. Gain on the spin-off of Perma  ($336,807) was not recorded
as income but credited to paid in capital.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Continued Existence.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company will continue as a going concern. The Company, since its inception,  has
an accumulated  deficit of $4,225,627 which raises  substantial  doubt about its
ability to continue as a going concern.  The Company's  ability to continue as a
going concern is dependent upon  profitable  operations and support from present
shareholders.  The  management  has  continued  to raise the funds  necessary to
continue the  operations  of the  business  however,  it is  uncertain  that the
business  can  continue  as a going  concern  under the  present  operating  and
financial  conditions  without  additional  funding.   However,  see  NOTE:  10.
Extinguishment of Debt, NOTE 11: Agreement and Reorganization Plan and NOTE: 13.
Subsequent  Event for the  Company's  plan to cure the  ability to continue as a
going concern.

                                       6
<PAGE>

B. Use of Estimates.

The preparation of financial  statements in conformity  with generally  accepted
accounting principles requires management to make estimates and assumptions that
affect  the  reported  amounts  of assets  and  liabilities  and  disclosure  of
contingent  assets and  liabilities at the date of the financial  statements and
revenues and expenses during the reporting  period.  Actual results could differ
from those estimates.

C. Earnings (Loss) Per Share.

The Company has adopted the  provisions  of Statement  of  Financial  Accounting
Standards  ("SFAS") No. 128,  "Earnings per Share,"  which became  effective for
financial  statements  for fiscal  years ending  after  December  15, 1997.  The
statement  requires that the Company report basic and diluted earning (loss) per
share for all periods reported.  Basic net income per share is computed dividing
net income (loss) by the weighted  average  number of common shares  outstanding
for the period.  Diluted net income (loss) per share is computed by dividing net
income (loss) by the weighted  average number of common shares  outstanding  for
the period,  adjusted for the dilutive  effect of common stock  equivalents,  if
any.

For the  periods  presented,  diluted net (loss) per share was the same as basic
net loss per share.  The Company had no dilutive  securities  at March 31, 2006.
Further,   any  dilutive  effect  if  applicable  would  be  excluded  from  the
calculation of loss per share because the effect would be anti-dilutive.

D. Fair Value of Financial Instruments.

The Company's  financial  instruments  consist  primarily of trade  payables and
accrued expenses which approximated fair value as of December 31, 2005.

E. Stock Based Compensation

Shares of the  Company's  common stock are issued for  consulting  and marketing
services under a  "Non-Employee  Directors and Consultant  Retainer Stock Plan".
These issuances are valued at the fair market value of the services provided and
the  number of  shares  issued is  determined  based  upon what the price of the
common stock is on the date of each  respective  transaction.  In addition,  the
Company has a "Stock  Incentive  Plan";  to date,  no options  have been granted
under this plan.

NOTE 3: RECENT ACCOUNTING PRONOUNCEMENTS.

In December 2003,  Statement of Financial Accounting Standards ("SFAS") No. 148,
"Accounting for  Stock-Based  Compensation  -- Transition and  Disclosure,"  was
issued.  This  Statement  amends  SFAS  No.  123,  "Accounting  for  Stock-Based
Compensation",  to provide  alternative methods of transition for an entity that
voluntarily changes to the fair value based method of accounting for stock-based
employee  compensation.  In  addition,  this  Statement  amends  the  disclosure
requirements of SFAS No. 123 and Accounting Principles Board ("APB") Opinion No.
28,  "Interim  Financial  Reporting," to require  prominent  disclosures in both
annual and  interim  financial  statements  about the method of  accounting  for
stock-based employee  compensation and the effect of the method used on reported
results.  SFAS No. 148 is effective  for fiscal years ending after  December 15,
2003 and for interim periods beginning after December 15, 2003.

                                       7
<PAGE>

NOTE 4: SHAREHOLDERS' EQUITY

In July  2003 the  authorized  stock was  increased  from  50,000,000  shares to
500,000,000  shares.  On January  2003,  George Avery  resigned as President and
returned  25,000  shares of common  stock  acquired in 2002.  These  shares were
cancelled at par value.

During the three month period the Company issued shares for cash ($ 160,000 less
a stock  subscription  receivable of $ 20,000) and  extinguishment of debt. (See
Note: 10: Extinguishment of Debt)

NOTE 5: INCOME TAXES

Because of its past losses,  the Company is not liable for any corporate  income
tax.  Because the Company  "spun-off" Perma in 2000, the Company's net operating
loss ("NOL") is restricted to Avery Sports Turf, Inc. The NOL is as follows:

                               Year                    NOL         Year Expires
                               ----                    ---         ------------
                               1999             $   237,000          2019
                               2000                 131,000          2020
                               2001                 300,000          2021
                               2002                 453,000          2022
                               2003                 926,000          2023
                               2004                 482,000          2024
                               2005                 384,000          2025
                  Three Months 2006                  38,000          2026
                                                    -------
                                                 $2,951,000
                                                 ==========


The Company has fully  reserved the  resulting  deferred  tax asset  because the
likelihood of  realization  of these  benefits  cannot be presently  determined.
Based on the Ecash reorganization agreement signed on March 6, 2006, the Company
anticipates  a "Change in Control"  will occur thus  substantially  limiting the
ability of the  Company to use the NOL's (See  Note:  11  Agreement  and Plan of
Reorganization)

                                       8
<PAGE>

NOTE 6: RELATED PARTIES

The Company incurred consulting expenses of $ 20,000 for an officer and director
of the Company for the three month period.  The total outstanding to the officer
and director is $ 6,000.

NOTE 7: LETTER OF INTENT CANCELLATION

On  September  30,  2005,  the  Company  entered  into a letter of  intent  with
Copacabana  (T)  Limited,  a  Tanzania  corporation,  to  acquire  certain  gold
properties in Tanzania. The property specific to the letter of intent is located
in  Mpwapwa,  Kiteto  and Kongwa  Districts.  Initial  surveys  of the  property
indicate the level of metal in the property is feasible for economic development
of the  property.  Future  sampling  surveys  will  be  necessary  prior  to the
development  to this  property.  Subsequent to year end the letter of intent was
cancelled.  On March 5, 2006 the  Company  terminated  the letter of intent with
Copacabana (T), Limited.

NOTE 8: SETTLEMENT AGREEMENTS

On March 3, 2006 the Company  entered  into an  agreement  with George and Jural
Avery  (Avery) to assign the patents  pertaining  to the turf business to Avery.
Under the terms of this  agreement  the Company will forgo any future  claims to
the patents  and any future  revenue  stream the  patents  may earn.  Avery will
forgive debts owed to them by the Company and indemnify the Company  against any
claims pertaining to the acquisition of the building and equipment of the merger
agreement date December 19, 2003. The Company realized a gain on settlement of $
75,303 from this  transaction  plus $ 14,475 on settlements of accounts  payable
for an aggregate settlement amount of $89.778.

NOTE 9: EXTINGUISHMENT OF DEBT

On March 17, 2006, the Company authorized to be issued 852,194 restricted common
shares of the  company at $1.00 per share for an  aggregate  value of $ 852,194,
bringing the total outstanding shares of common stock to 1,244,012. These shares
are being held until the close of the reorganization agreement with Ecash, Inc.,
for distribution to the creditors. Of the common shares authorized to be issued,
160,000  common  shares were for cash of $140,000  and a stock  subscription  of
$20,000 plus 692,194  common shares for the reduction of debt of $ 692,194.  The
cash was used to reduce the debt not  extinguished  by the  issuances  of common
shares.

NOTE 10: AGREEMENT AND PLAN OF REORGANIZATION

On March 6, 2006 the Company signed a reorganization  agreement with E-Cash, Inc
a New Jersey  corporation  whose  business is the operation of automatic  teller
machines  ("ATM's") that are owned and operated by E-Cash.  The ATM machines are
placed in various retail locations including  supermarkets,  convenience stores,
restaurants,  colleges and other locations not generally serviced by traditional
and  financial  institutions.  Under the terms of the agreement the Company will
acquire  E-Cash,  Inc.  by  issuing  20,000,000  shares of  common  stock to the
shareholders  of E-Cash  after the Company has  effected a reverse  split of its
shares of one new share for each 400 shares.  Both the reorganization  agreement
and  reverse  split of  shares  requires  shareholder  approval,  which has been
obtained by the Company. (See NOTE: 13 Subsequent Event)

                                       9
<PAGE>

NOTE 11: ASSIGNMENT OF LEASE

On  March 6,  2006 the  Company  assigned  the  lease  for the  office  space in
Minneapolis MN to an unrelated  party.  Under the terms of the  assignment,  the
unrelated  party will  continue  the lease  without  cost to the Company for the
balance of its remaining term which is 12 months.

NOTE 12: SUBSEQUENT EVENT

On May 12,  2006 the name change and reverse  split of the  Company's  shares of
common stock were approved by its  stockholders.  The effective date of the name
change is immediate and the date of the merger agreement and reverse stock split
was effected May 22, 2006.

                                       10
<PAGE>

