Global Epoint (GEPT) 10QSB/A 2005 Q1 Quarterly report (small business) (amended)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-QSB/A

x QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2005

-OR-

¨ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from                    to                    

Commission file number 001-15775

GLOBAL EPOINT, INC.

(Name of small business issuer as specified in its charter)

NEVADA	33-0423037
(State or other jurisdiction of incorporation or organization)	(IRS Employer identification No.)

339 S. Cheryl Lane, City of Industry, California 91789

(Address of principal executive offices)

(909) 869-1688

(Issuer’s telephone number)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding twelve months, and (2) has been subject to such filing requirements for the past 90 days. Yes  x No  ¨

As of May 20, 2005, there were 12,465,885 shares of Common Stock ($.03 par value) outstanding.

Traditional Small Business Disclosure Format. Yes  x No  ¨

EXPLANATORY NOTE: This Form 10-QSB/A is being filed to amend the Form 10-QSB filed on May 23, 2005 by Global ePoint, Inc. (the “Company”) to include the Subscription Agreement dated May 16, 2005, by and among the Company and Purchasers of the Company’s Series B Convertible Preferred Stock, and all exhibits and schedules thereto.

GLOBAL EPOINT, INC.

QUARTERLY REPORT ON FORM 10-QSB/A

FOR THE PERIOD ENDED MARCH 31, 2005

TABLE OF CONTENTS

	Page
Part II. OTHER INFORMATION	2
Item 6. Exhibits	2
SIGNATURES	3

Table of Contents

PART II. OTHER INFORMATION

ITEM 6. EXHIBITS

10.1	Subscription Agreement by and among Global ePoint, Inc. and Purchasers of Series B Convertible Preferred Stock	Filed herewith
31.1	Certification of Chief Executive Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.	Filed herewith
31.2	Certification of Chief Financial Officer Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.	Filed herewith

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SIGNATURES

In accordance with the requirements of the exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

	GLOBAL EPOINT, INC.
Date: October 12, 2005	/s/ Toresa Lou
	Toresa Lou,
	Chief Executive Officer
Date: October 12, 2005	/s/ John Pan
	John Pan,
	Chief Financial Officer and Chairman

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