8-K

                                  UNITED STATES
                         SECURITIES EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                                    FORM 8-K

                                 CURRENT REPORT


                       Pursuant to Section 13 or 15(d) of


                       The Securities Exchange Act of 1934


         Date of Report (Date of earliest event reported): May 22, 2007

                               ERF WIRELESS, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Nevada                      000-27467                 76-0196431
         ------                      ---------                 ----------
(State of organization)      (Commission File Number)         (IRS Employer
                                                            Identification No.)


2911 South Shore Boulevard, Suite 100,
League City, Texas                                                 77573
- ------------------                                                 -----
(Address of principal executive offices)                        (Zip Code)


       Registrant's Telephone Number, including area code: (281) 538-2101


   Former name or former address, if changed since last report: Not Applicable


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 8.01. OTHER EVENTS.


On May 22, 2007, ERF Wireless, Inc. ("ERF") announced that the company filed its
Form 10-QSB with the Securities and Exchange Commission reporting results for
the quarter ended March 31, 2007, in a press release. A copy of the press
release is attached as Exhibit 99.1.


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS


(c) Exhibits


99.1 Press Release dated May 22, 2007


                                   SIGNATURES


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


                                        ERF Wireless, Inc.

                                        By: /s/ H. Dean Cubley
                                            --------------------------------
                                            Dr. H. Dean Cubley,
                                            Chief Executive Officer

DATE:    May 23, 2007



EXHIBIT INDEX

   Exhibit No.             Description
   -----------             -----------

   99.1                    Press Release dated May 22, 2007

EX-99.1

                                                                    Exhibit 99.1

               ERF Wireless Reports First Quarter 2007
                               Results

  Progress on US-BankNet Development and Fiber-to-the-Home Agreement
               Position Company for Solid Growth in 2007

    LEAGUE CITY, Texas--(BUSINESS WIRE)--May 22, 2007--ERF Wireless
(OTCBB:ERFW), a leading provider of enterprise-class wireless and
broadband products and services, announced today that the company has
filed its Form 10-QSB with the Securities and Exchange Commission
reporting results for the first quarter ended March 31, 2007.

    Dr. H. Dean Cubley, CEO of ERF Wireless, commented, "Although the
timing of our first quarter report doesn't allow us to fully reflect
in this 10Q the significant progress we've already made this year, the
company is well-positioned to achieve solid revenue growth in 2007. We
spent the first quarter of 2007 designing and developing the Louisiana
portion of our US-BankNet system, a secure, nationally planned,
enterprise-class wireless network for the banking industry. We also
focused our efforts on expanding our product and service offerings for
financial institutions as well as upscale gated communities in order
to close significant new contracts in the near future that will
contribute to solid revenue increases for the balance of 2007."

    For the first quarter of 2007, the company reported total net
sales of $505,000, a decrease of 41% compared with $862,000 in the
first quarter of 2006. The decrease in revenue during the first
quarter of 2007 as compared to the revenue generated in the first
quarter of 2006 was primarily attributed to the timing of new
contracts and the focus of the ERF Wireless engineering and sales team
in preparing and pricing the company's new US-BankNet system in the
state of Louisiana. This preparation, now complete, was required
before the company could sign any significant new contracts with banks
operating over its US-BankNet. The company also reported Loss from
Operations of $1,128,000 for the first quarter of 2007, as compared to
a Loss from Operations of $1,321,000 for the first quarter of 2006.
The decrease in Loss from Operations was primarily attributed to an
overall decrease in operating expenses totaling $259,000 for the first
quarter of 2007 as compared to the same period a year ago. Cash used
for operating activities in the first quarter of 2007 was $534,000,
down from $799,000 in the first quarter of 2006. Primary and
fully-diluted Net Loss per share for the company's first quarters of
2007 and 2006 were ($0.05) and ($0.08), respectively.

    RECENT EVENTS

    Subsequent to the quarter ended March 31, 2007, the company:

    --  Signed an agreement in excess of $2 million with the El Dorado
        Golf and Beach Club of San Jose del Cabo, Mexico, to provide a
        complete Fiber-to-the-Home (FTTH) network with a voice, video
        and data system for the entire development that includes the
        operations of the private club, as well as all of the
        multi-million dollar homes in this exclusive gated community.

    --  Forged strategic partnerships with several companies to
        deliver secure high-quality voice applications and phone
        products to the banking industry utilizing the company's
        proprietary CryptoVue system. VoIPNet, the company's new
        comprehensive telecommunications solution, will allow
        financial institutions to dramatically improve efficiencies,
        while reducing recurring long distance and expensive Telco
        circuit charges.

    --  Signed a VoIP agreement with Iberville Bank & Trust in
        Louisiana.

    --  Signed a VoIP agreement with Jeff Davis Bank valued in excess
        of $225,000.

    The company expects to complete the construction of the El Dorado
voice, video, and data FTTH network and a major portion of its
US-BankNet across the state of Louisiana within the next few months.
It also anticipates entering into additional banking network and FTTH
agreements during the balance of calendar 2007 and, accordingly, will
be recognizing the associated revenues for these projects on a
percentage of completion method of accounting in subsequent quarters
of 2007. The revenues associated with monitoring, support and
maintenance services, leased fiber transport fees, Internet fees and
network backbone VPN fees will be recognized as such services are
provided over the term of the supplemental agreements. The company
also is continuing to expand its wireless Internet service provider
(WISP) customer base and the associated growing recurring revenue base
generated by these services.

    About ERF Wireless

    ERF Wireless Inc. is a fully reporting public corporation
(OTCBB:ERFW) that specializes in providing secure wireless and
broadband product and secure service solutions to banking and
commercial clients on a national and international basis. Its
principals have been in the network integration, triple-play FTTH,
IPTV content delivery, Internet banking and encryption technology
businesses for over twenty years and have constructed encrypted,
wireless broadband networks, fiber to the home projects, as well as
secure Internet banking solutions for hundreds of banks across
America. For more information about ERF Wireless, please visit
www.erfwireless.com or call 281-538-2101. (ERFWG)

    Forward-looking statements in this release regarding ERF Wireless
Inc. are made pursuant to the "safe harbor" provisions of the Private
Securities Litigation Reform Act of 1995. Investors are cautioned that
such forward-looking statements involve risks and uncertainties,
including, without limitation, continued acceptance of the company's
products, increased levels of competition, new products and
technological changes, the company's dependence upon third-party
suppliers, intellectual property rights, and other risks detailed from
time to time in the company's periodic reports filed with the
Securities and Exchange Commission.

    CONTACT: ERF Wireless Inc.
             Clareen O'Quinn, 281-538-2101 ext. 113
             coquinn@erfwireless.com