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

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): February 23, 2006


                                   DTLL, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


         Minnesota                      0-30608                  41-1279182
----------------------------          ------------          -------------------
(State or other jurisdiction          (Commission              (IRS Employer
     of incorporation)                File Number)          Identification No.)


     1650 West 82nd, Suite 1200, Bloomington, MN                55431
     -------------------------------------------              ----------
       (Address of principal executive offices)               (Zip Code)


       Registrant's telephone number, including area code: (952) 881-4105


         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instructions A.2 below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
<PAGE>

ITEM 4.01   Change in Registrant's certifying accountant

Effective  May 5, 2006 the  Company's  Board of  Directors  was  notified by the
Company's  auditors Olsen,  Thielen & Co ("Olsen"),  which audited the Company's
financial  statements  for the fiscal years ended December 31, 2004 and December
31, 2005, that the Company's  proposed business plan to make acquisitions in the
gaming  industry is not an area of expertise that Olsen would be able to express
an  opinion.  The  reports of Olsen did not  contain an  adverse  opinion,  (see
"Report of Independent  Public  Accountants," as attached to the 10K filings for
the respective years.) Olsen is a public accounting firm that is registered with
the PCAOB.  During the  Company's  two most recent  fiscal years and  subsequent
interim  periods  there  were no  disagreements  with  Olsen  on any  matter  of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure, which disagreements,  if not resolved to the satisfaction of
Olsen,  would have caused Olsen to make  reference to the subject  matter of the
disagreements in their report on the financial statements for such years.

The Company has provided Olsen with a copy of the above  disclosures in response
to Item 304(a) of  Regulation  S-B in  conjunction  with the filing of this Form
8-K. The Company  requested that Olsen deliver to the Company a letter addressed
to the Securities  and Exchange  Commission  stating  whether it agrees with the
statements made by the Company in response to Item 304(a) of Regulation S-B, and
if not, stating the respects in which it does not agree.

As result, the Company has engaged Miller,  Ellin and Company, LLP to act as the
Company's independent auditors for the year ended December 31, 2006.

The  Company's  10Q for the period ended March 31, 2006 has been prepared and is
currently being reviewed by the auditors before filing.



                                   SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

Dated: May 26, 2006

                                              DTLL, Inc.


                                              By: /s/ Dual Cooper
                                                  ----------------------
                                                  Dual Cooper, President
{"company-data": {"conformed-name": "DTLL INC", "cik": "0000356767", "assigned-sic": "3843", "irs-number": "411279182", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30608", "film-number": "06870899"}, "business-address": {"street1": "1650 WEST 82ND STREET", "street2": "SUITE 1010", "city": "BLOOMINGTON", "state": "MN", "zip": "55431", "phone": "952-884-4130"}, "mail-address": {"street1": "1650 WEST 82ND STREET", "street2": "SUITE 1010", "city": "BLOOMINGTON", "state": "MN", "zip": "55431"}, "former-company": {"former-conformed-name": "DENTAL RESOURCES INC", "date-changed": "20000302"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported): February 23, 2006

                                   DTLL, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Minnesota                      0-30608                  41-1279182
----------------------------          ------------          -------------------
(State or other jurisdiction          (Commission              (IRS Employer
     of incorporation)                File Number)          Identification No.)

     1650 West 82nd, Suite 1200, Bloomington, MN                55431
     -------------------------------------------              ----------
       (Address of principal executive offices)               (Zip Code)

       Registrant's telephone number, including area code: (952) 881-4105

         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instructions A.2 below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01   Change in Registrant's certifying accountant

Effective  May 5, 2006 the  Company's  Board of  Directors  was  notified by the
Company's  auditors Olsen,  Thielen & Co ("Olsen"),  which audited the Company's
financial  statements  for the fiscal years ended December 31, 2004 and December
31, 2005, that the Company's  proposed business plan to make acquisitions in the
gaming  industry is not an area of expertise that Olsen would be able to express
an  opinion.  The  reports of Olsen did not  contain an  adverse  opinion,  (see
"Report of Independent  Public  Accountants," as attached to the 10K filings for
the respective years.) Olsen is a public accounting firm that is registered with
the PCAOB.  During the  Company's  two most recent  fiscal years and  subsequent
interim  periods  there  were no  disagreements  with  Olsen  on any  matter  of
accounting principles or practices,  financial statement disclosure, or auditing
scope or procedure, which disagreements,  if not resolved to the satisfaction of
Olsen,  would have caused Olsen to make  reference to the subject  matter of the
disagreements in their report on the financial statements for such years.

The Company has provided Olsen with a copy of the above  disclosures in response
to Item 304(a) of  Regulation  S-B in  conjunction  with the filing of this Form
8-K. The Company  requested that Olsen deliver to the Company a letter addressed
to the Securities  and Exchange  Commission  stating  whether it agrees with the
statements made by the Company in response to Item 304(a) of Regulation S-B, and
if not, stating the respects in which it does not agree.

As result, the Company has engaged Miller,  Ellin and Company, LLP to act as the
Company's independent auditors for the year ended December 31, 2006.

The  Company's  10Q for the period ended March 31, 2006 has been prepared and is
currently being reviewed by the auditors before filing.

                                   SIGNATURES

      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

Dated: May 26, 2006

                                              DTLL, Inc.

                                              By: /s/ Dual Cooper
                                                  ----------------------
                                                  Dual Cooper, President