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

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

                                   FORM 8-K/A

                                 CURRENT REPORT

                PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                        Date of Report: November 28, 2006

                         ORSUS XELENT TECHNOLOGIES, INC.
             (Exact Name of Registrant as Specified in Its Charter)

        Delaware                        000-117718               20-11998142
(State of incorporation)       (Commission File Number)       (I.R.S. Employer
                                                             Identification No.)

                12th Floor, Tower B, Chaowai MEN Office Building
                        26 Chaowai Street, Chaoyang Disc.
                          Beijing, People's Republic Of
                       China 100020 (Address of principal
                     executive offices, including zip code)

                                 86-10-85653777
              (Registrant's telephone number, including area code)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))







ITEM 2.02.     RESULTS OF OPERATIONS AND FINANCIAL CONDITION

               On  November  15,  2005,  the  Company  issued  a  press  release
               reporting its financial  results for the quarter ended  September
               30,  2006.  Subsequent  to the  issuance  of the  press  release,
               several  numerical  errors were  discovered,  and on November 28,
               2006,  the Company  issued  another  press release to correct the
               numerical  errors.  A copy of this amended press release is being
               furnished as Exhibit 99.1 to this Current Report on form 8-K.

ITEM 9.01.     FINANCIAL STATEMENTS AND EXHIBITS

               (a)  Financial statements of businesses acquired: Not Applicable.

               (b)  Pro forma financial information: Not Applicable.

               (c)  Exhibits:

                    99.1 Press Release of Orsus Xelent Technologies, Inc., dated
                         November 28, 2006, which is being furnished, not filed,
                         pursuant to Item 2.02





















                                   SIGNATURES

         Pursuant to the  requirements  of the Securities  Exchange Act of 1934,
the  Company  has duly  caused  this  report to be  signed on its  behalf by the
undersigned thereunto duly authorized.

                                                 ORSUS XELENT TECHNOLOGIES, INC.


                                                 By: /s/ Wang Xin
                                                    ----------------------------
                                                    Wang Xin
                                                    Chief Executive Officer

DATED:  November 28, 2006






















                                  EXHIBIT INDEX



Exhibit Number                          Description of Exhibit
--------------------------------------------------------------------------------

     99.1         Press  Release  of  Orsus  Xelent  Technologies,   Inc.  dated
                  November 28, 2005