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

                                   FORM 12B-25

                           NOTIFICATION OF LATE FILING

                                  (Check One):
             |_| Form 10-K  |_| Form 11-K  |_| Form 20-F  |X| Form 10-Q

                        For Period Ended: March 31, 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

                          AMERICAN UNITED GLOBAL, INC.
                          ----------------------------
                             Full Name of Registrant

                             108 VILLAGE SQUARE #327

            Address of Principal Executive Office (Street and Number)

                             SOMERS, NEW YORK, 10589
                             -----------------------
                            City, State and Zip Code

                                     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 appropriate box.)

|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, 20-F, 11-K or N-SAR, or portion thereof, will be filed on or before the
15th 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(c)
has been attached if applicable.

                                    PART III
                                    NARRATIVE

State below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q,
N-SAR, or the transition report or portion thereof, could not be filed within
the prescribed time period.

The Company is unable to file its form 10-QSB within the prescribed period due
to ministerial difficulties, without unreasonable effort or expense. Such
difficulties prevent the Company from finalizing the consolidating and
consolidated financial statements and from completing the Form 10-QSB.




                                     PART IV
                                OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this


notification

David M. Barnes                                 (425) 869-7410
- ----------------                                --------------
   (Name)                                (Area Code) (Telephone Number)



(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 answer is no,
identify report(s). |X|  Yes  |_|

(3) Is it anticipated that any significant change in results of operation for
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?
|_| Yes |X| No


                          AMERICAN UNITED GLOBAL, INC.
                  (Name of Registrant as Specified in Charter)


Has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.



Date: May 15, 2006           By: /s/ Robert Rubin
                                 -----------------------------------------------
                                 Robert Rubin
                                 Chief Executive Officer