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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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 TSu9LocSk5IsUvuJANXkUw==

<SEC-DOCUMENT>0001144204-07-000067.txt : 20070103
<SEC-HEADER>0001144204-07-000067.hdr.sgml : 20070101
<ACCEPTANCE-DATETIME>20070103103416
ACCESSION NUMBER:		0001144204-07-000067
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061016
FILED AS OF DATE:		20070103
DATE AS OF CHANGE:		20070103

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOLOMON TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001240722
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTORS & GENERATORS [3621]
		IRS NUMBER:				521812208
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		7375 BENEDICT AVENUE
		CITY:			BENEDICT
		STATE:			MD
		ZIP:			20612
		BUSINESS PHONE:		3012744479

	MAIL ADDRESS:	
		STREET 1:		1400 L & R INDUSTRIAL BOULEVARD
		CITY:			TARPON SPRINGS
		STATE:			FL
		ZIP:			34689

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			POWER DESIGNS INC
		CENTRAL INDEX KEY:			0000079829
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50532
		FILM NUMBER:		07501473

	BUSINESS ADDRESS:	
		STREET 1:		14 COMMERCE DR
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06810
		BUSINESS PHONE:		2037487001

	MAIL ADDRESS:	
		STREET 1:		14 COMMERCE DR
		CITY:			DANBURY
		STATE:			CT
		ZIP:			06810
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v061741_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-10-16</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001240722</issuerCik>
        <issuerName>SOLOMON TECHNOLOGIES INC</issuerName>
        <issuerTradingSymbol>SOLM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000079829</rptOwnerCik>
            <rptOwnerName>POWER DESIGNS INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14 COMMERCE DR</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>DANBURY</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06810</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1879022</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Series C Convertible Preferred</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2006-12-16</value>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <footnoteId id="F1"/>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">1,943,816</footnote>
        <footnote id="F2">Each share of Series C Preferred Stock is convertible at any time after December 16, 2006 into the greater of (i) the result
 of dividing the &quot;Stated Value&quot; by the &quot;Conversion Price&quot; and (ii) the result of dividing the liquidation preference by the
 30-day average closing price of the common stock for the 30 trading days preceding the date of conversion. The &quot;Stated
 Value&quot; is $0.65. The &quot;Conversion Price&quot; is initially equal to the Stated Value but is subject to adjustment for stock
 splits, stock dividends and similar transactions.</footnote>
        <footnote id="F3">NONE</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Anthony F. Intino, II, President</signatureName>
        <signatureDate>2007-01-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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