EXHIBIT 99.2
DEAR SHAREHOLDERS:
The third quarter was an extremely busy time for ESW. We committed to a number
of significant projects involving extensive research and development, tight
timelines and associated costs. We have been tasked by our partners and
customers to develop solutions to a myriad of opportunities for On-Road,
Off-Road and Military programs. We have also begun to test other companies' new
products for the potential of our group licensing their technologies to broaden
our product offerings. I am pleased to report that our teams have once again
stepped up to the challenge with the energy we believe is required to deliver
the necessary results.

Our portfolio of sales opportunities for our proprietary products and services
continues to expand and grow within our industry. We believe a number of
important events have taken place since the start of our third quarter. Our
wholly owned subsidiary, ESW Canada Inc. (ESWC), signed an Emissions Control &
Technologies Provider and Cooperation agreement with International Truck and
Engine Corporation (International), the operating company of Navistar
International Corporation (NYSE:NAV)

We have also been working with International's "Green Diesel Technology"
retrofit group to verify our Clean Cat(TM) Level I High Performance Diesel
Oxidation Catalyst (HP-DOC) and Therma Cat(TM) Active Level III catalytic
converter technologies. These products are currently in the process required to
verify their performance by the Environmental Protection Agency (EPA) and
California Air Resources Board (CARB). When complete, these new International
branded diesel catalytic converters will be marketed by the Green Diesel
Technology" division and sold and installed by International's global dealer
network.

The significance of this program is the fact that the successful completion of
these verifications will mark the first time in International's history that the
company will take a "Green Diesel Technology" branded retrofit catalytic
converter technology to the market. In order for this millstone event to take
place, we have incurred increased R&D costs in the third quarter due to the
expedited timelines required to bring this events to fruition.

We have also increased our R&D budgets in the locomotive / marine engine
catalyst sector. The results of this increase in our efforts is evident in that
ESWC was chosen and listed as a consortium member with the GE Canada group for
participation in a funded demonstration of advanced catalyst and systems. We
believe the opportunity to showcase our proprietary technologies with GE in this
type of high exposure program has the potential to lead to future sales in a
soon to be regulated sector of the industry.

We have also expanded our R&D in connection with military projects in a number
of engineered prototyping, testing and demonstration programs. . We believe
these important engineered prototyping, testing and demonstration programs are
of great significance, falling in line with the military's requirements to
increase survivability within the military fleet of vehicles.

Late in the third quarter, we opened our EPA / CARB recognized emissions testing
facility ESW America (ESWA) / Air Testing Service (ATS) as a full service
contract test facility. Since that time, we have given a number of quotes to
companies interested in verifying their technologies and engines for the North
American market. We successfully concluded a comprehensive contract of catalytic
aftertreatment device testing with our newest customer Johnson Matthey (JM). JM
stated their pleasure for the professionalism and speed of the work performed by
our team at ESWA- ATS.





We believe these intensive programs continue to test and showcase our
technologies, engineering capabilities and team of dedicated employees. We
anticipate that with successful completion, these opportunities may mature into
solid sales and distribution.


THIRD QUARTER 2007 RESULTS


Revenues for the third quarter of 2007 were $2,443,763 compared to $496,025 for
the third quarter of 2006, constituting a 392.7% increase over the same period
last year. The Company reported a net loss of $226,389 in the third quarter of
2007 compared with the loss of $1,306,636 in the second quarter of 2006. The
gross profit was 64.8% for this quarter representing an overall increase of
$1,372,457 over the same period last year.

Yours Very Truly,

DAVID J. JOHNSON
PRESIDENT - CEO
ENVIRONMENTAL SOLUTIONS WORLDWIDE INC




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