UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25
                           NOTIFICATION OF LATE FILING

(Check one): |_| Form 10-K  |_| Form 20-F  |_| Form 11-K  |X| Form 10-Q
             |_| Form N-SAR |_| Form N-CSR and Form 10-KSB
             |_| Form 10-D

               For Period  Ended:  September 30, 2006
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                  |_| Transition Report on Form 10-K
                  |_| Transition Report on Form 20-F
                  |_| Transition Report on Form 11-K
                  |_| Transition Report on Form 10-Q
                  |_| Transition Report on Form N-SAR

                  For the Transition Period Ended:
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  Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
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If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:

PART I -- REGISTRANT INFORMATION

U.S. Wireless Data, Inc.
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Full Name of Registrant


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Former Name if Applicable

2121 Avenue of the Stars, Suite 1650
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Address of Principal Executive Office (Street and Number)

Los Angeles, CA 90067
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City, State and Zip Code



PART II -- RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

|X|   (a)   The reason described in reasonable detail in Part III of this form
            could not be eliminated without unreasonable effort or expense
|X|   (b)   The subject annual report, semi-annual report, transition report on
            Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or
            portion thereof, will be filed on or before the fifteenth calendar
            day following the prescribed due date; or the subject quarterly
            report or transition report on Form 10-Q or subject distribution
            report on Form 10-D, or portion thereof, will be filed on or before
            the fifth calendar day following the prescribed due date; and
      (c)   The accountant's statement or other exhibit required by Rule
            12b-25(c) has been attached if applicable.

PART III -- NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be
filed within the prescribed time period.

      The Registrant has encountered unanticipated delays in preparing its Form
10-QSB for the quarter ended September 30, 2006. These delays, which could not
be eliminated by the Registrant without undue effort or expense, relate to not
being able to complete the required financial statements for the quarter ended
September 30,2006 on a timely basis.


(Attach extra Sheets if Needed)

SEC 1344 (05-06) Persons who are to respond to the collection of information
contained in this form are not required to respond unless the form displays a
currently valid OMB control number.

PART IV -- OTHER INFORMATION

(1)   Name and telephone number of person to contact in regard to this
      notification

       Jay A. Wolf        (310)                  601-2500
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          (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 such shorter period that
      the registrant was required to file such report(s) been filed? If answer
      is no, identify report(s).
                                                                  |X| Yes |_| No

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(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?
                                                                  |_| Yes |X| No



      If so, attach an explanation of the anticipated change, both narratively
      and quantitatively, and, if appropriate, state the reasons why a
      reasonable estimate of the results cannot be made.


                            U.S. WIRELESS DATA, INC.
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                  (Name of Registrant as Specified in Charter)

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

Date:  November 15, 2006                 By: /s/Jay A. Wolf
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                                             Jay A. Wolf
                                             Chief Operating Officer and
                                             Chief Financial Officer


INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly authorized representative. The name and title of the person
signing the form shall be typed or printed beneath the signature. If the
statement is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.