U. S. SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   Form 12b-25

                           NOTIFICATION OF LATE FILING

(CHECK ONE):    [X]Form 10-K  []Form 20-F  []Form 11-K   []Form 10-Q
                []Form N-SAR []Form N-CSR

            For the period ended: December 31, 2005

            [ ] 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

                             GIANT MOTORSPORTS, INC.
                             -----------------------
                               Name of Registrant

            Nevada                      000-50243                33-102552
-------------------------------      ----------------     ----------------------
(State or other jurisdiction of      (Commission File         (IRS Employer
         incorporation)                   Number)         Identification Number)

         13134 State Route 62
              Salem, Ohio                                        44460
----------------------------------------                       ----------
(Address of principal executive offices)                       (Zip Code)

Issuer's telephone number: (330) 332-8534


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)

[] 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, Form 11-K, Form N-SAR, Form N-CSR 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 subject
distribution report on Form 10-D, 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 the Forms 10-K, 20-F, 11-K,
10-Q, 10-D, N-SAR, N-CSR or the transition report or portion thereof, could not
be filed within the prescribed time period:

The Registrant has been unable to compile all pertinent information to complete
the annual report or complete providing the Registrant's accountant with all of
the accounting information necessary to complete the annual report. The 2005
annual report could not be completed without unreasonable effort or expense.

The Registrant anticipates that it will file its Annual Report on Form 10-K
within the "grace" period provided by Securities Exchange Act Rule 12b-25.

PART IV - OTHER INFORMATION

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

      Gregory A. Haehn, President - (330) 332-8534

(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 reports) been filed? If 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?
[ ] Yes [X] 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.

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                                   SIGNATURES

GIANT MOTORSPORTS, INC. has caused this notification to be signed on its behalf
by the undersigned hereunto duly authorized.

GIANT MOTORSPORTS, INC.

By:   /s/ Gregory A. Haehn
      -----------------------------------------
      Name:  Gregory A. Haehn
      Title:  President

Date: March 27, 2006

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