UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING |_| Form 10-K and Form 10-KSB |_| Form 20-F |_| Form 11-K |X| Form 10-Q and Form 10-QSB |_| Form N-SAR For Period Ended: September 30, 2006 |_| 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: Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. 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 Full Name of Registrant: VoIP, Inc. Former Name if Applicable: Address of Principal Executive Office: 151 South Wymore Road, Suite 3000, City, State and Zip Code: Altamonte Springs, Florida 32714 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 reasons 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, 11-K or Form N-SAR, 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 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 is attached. Part III - Narrative Registrant applied its limited staff and resources to new funding efforts, and has been unable to complete all work necessary for its Form 10-Q for the third quarter of 2006. Part IV - Other Information (1) Name and telephone number of person to contact in regard to this notification Joseph A. Baratta, Esq. - (212) 750-9700. (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 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 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. Registrant has caused this notification to be signed on its behalf thereunto duly authorized. As a result of the acquisition of WQN, Inc. completed on October 5, 2005, Registrant expects to report significantly higher revenues for the quarter ended September 30, 2006 than the revenues reported for the third quarter of 2005. Registrant will also report a larger net loss for the 2006 third quarter than the loss previously reported for the third quarter of 2005 and the second quarter of 2006. 2 Date: November 14, 2006 VoIP, Inc. By: /s/ Robert Staats --------------------------------------- Robert Staats, Chief Accounting Officer 3