Dear Robert:

Our June 27, 2006 PR says we contracted with Pat Nunally to identify products/companies infrienging on our patents.

How is he being paid/compensated for his work? Where does/did it come under in our 10-K/s.

Is he an employee of e.Digital? - since we've now learned he's developing new technologies for us.

Respectfully,

Tim

Hi, Tim,

Dr. Pat Nunally is a paid consultant of the Company and his fees are included with Other Operating Expenses in our financial statements.

Best regards,

Robert Putnam,
Sr. Vice President

e.Digital Corporation | 16770 West Bernardo Dr. | San Diego, California 92127
| p: 858.304.3016 ext. 205 | f: 858.304.3023 | rputnam@edigital.com