================================================================================

                     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
- --------------------------------------------------------------------------------

              Nothing in this form shall be construed to imply the
           Commission has verified any information contained herein.
- --------------------------------------------------------------------------------

                          PART I REGISTRANT INFORMATION
- --------------------------------------------------------------------------------

Full Name of Registrant:    IVOICE, INC.
                            750 HIGHWAY 34, MATAWAN, NJ               07747
                       (Address of principal executive offices)     (Zip Code)
- --------------------------------------------------------------------------------
PART II RULES 12B-25(B) AND (C)
- --------------------------------------------------------------------------------

     (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.

- --------------------------------------------------------------------------------
PART III NARRATIVE
- --------------------------------------------------------------------------------

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.
================================================================================


- --------------------------------------------------------------------------------
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 nine months ended September 30 increased to
approximately $277,000 in 2006 as compared to approximately $9,000 in 2005. Net
Income (loss) for the nine months ended September 30 equaled approximately
$(3,100,000) as compared to approximately $(128,000) in 2005.

                                  IVOICE, INC.

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




Date:    November 15, 2006             By:  /s/ Jerome Mahoney
                                           -------------------------------------
                                       Name: Jerome Mahoney
                                             President and Chief Executive
                                             Officer