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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001144204-06-030811.txt : 20060802
<SEC-HEADER>0001144204-06-030811.hdr.sgml : 20060802
<ACCEPTANCE-DATETIME>20060802173001
ACCESSION NUMBER:		0001144204-06-030811
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060731
FILED AS OF DATE:		20060802
DATE AS OF CHANGE:		20060802

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUNOTECHNOLOGY CORP
		CENTRAL INDEX KEY:			0000789097
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				841016435
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		1661 LAKEVIEW CIRCLE
		CITY:			OGDEN
		STATE:			UT
		ZIP:			84403
		BUSINESS PHONE:		8013993632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMUNOTECHNOLOGY LABORATORIES INC
		DATE OF NAME CHANGE:	19900503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LJC CORP
		DATE OF NAME CHANGE:	19891025

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HICKS STEPHEN M
		CENTRAL INDEX KEY:			0001368049

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24641
		FILM NUMBER:		06999122

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		203 431 8300

	MAIL ADDRESS:	
		STREET 1:		90 GROVE STREET
		STREET 2:		SUITE 204
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			06877
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v048633_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-07-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000789097</issuerCik>
        <issuerName>IMMUNOTECHNOLOGY CORP</issuerName>
        <issuerTradingSymbol>IMUO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001368049</rptOwnerCik>
            <rptOwnerName>HICKS STEPHEN M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O SOUTHRIDGE CAPITAL MANAGEMENT</rptOwnerStreet1>
            <rptOwnerStreet2>EXECUTIVE PAVILION, 90 GROVE STREET</rptOwnerStreet2>
            <rptOwnerCity>RIDGEFIELD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06877</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President and Chairman</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-07-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>5700000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>84300000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On July 31, 2006, the Pertals Decorative Accents, LLC entered into an Assignment Agreement with Mountain West Partners LLC, a
 Delaware limited liability company, assigning 5,700,000 shares of Common Stock to Mountain West Partners LLC in exchange for
 services provided to Petals Decorative Accents, LLC.</footnote>
        <footnote id="F2">Not applicable.</footnote>
        <footnote id="F3">Shares are owned by Petals Decorative Accents, LLC. The Reporting Person is the President of Petals Decorative Accents, LLC
 and the control person of Accelerant Partners, LLC, the sole voting member of Petals Decorative Accents, LLC, and therefore
 may be deemed to be the beneficial owner of shares held by Petals Decorative Accents, LLC.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Stephen M. Hicks</signatureName>
        <signatureDate>2006-07-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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