**DIALOG      GROUP, INC.**

| Delaware.                                        | 87-0394290                                    |
|--------------------------------------------------|-----------------------------------------------|
| (State                  or Other Jurisdiction of | (I.R.S.                  Employer             |
| Incorporation                  or Organization)  |  Identification                  Number) |

| Twelfth                Floor, 257 Park Avenue South, New York, NY | 10010                     |
|-------------------------------------------------------------------|---------------------------|
| (Address                of Principal Executive Offices)           | (Zip                Code) |

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|                                                                                                                                                  |   | Page                Number |                       |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------|----------------------------|
| **Part                I - Financial Information**                                                                                                     |   |                       |                       |
|                                                                                                                                                  |   |                       |                       |
| Item                1 Financial Statements                                                                                                            |   |                       |                       |
|                                                                                                                                                  |   |                       |                       |
| Condensed                Balance Sheets as of March 31, 2007 (unaudited)                                                                              |   |                       | F-1                        |   |
|                                                                                                                                                  |   |                       |                       |   |
| Condensed                Statements of Operations for the Three Months Ended March 31, 2007                (unaudited) and March 31, 2006 (unaudited) |   |                       | F-2                        |   |
|                                                                                                                                                  |   |                       |                       |   |
| Condensed                Statements of Cash Flows for the Three Months Ended March 31, 2007                (unaudited) and March 31, 2006 (unaudited) |   |                       | F-3                        |   |
|                                                                                                                                                  |   |                       |                       |   |
| Notes                to Condensed Financial Statements (unaudited)                                                                                    |   |                       | F-4                to F-10 |   |
|                                                                                                                                                  |   |                       |                       |   |
| Item                2. Management’s Discussion and Analysis or Plan of                Operation                                                 |   |                       | 3                - 5       |   |
|                                                                                                                                                  |   |                       |                       |   |
| Item                3. Controls and Procedures                                                                                                        |   |                       |                       |   |
|                                                                                                                                                  |   |                       |                       |   |
| **Part                II - Other Information**                                                                                                        |   |                       |                       |   |
|                                                                                                                                                  |   |                       |                       |   |
| Item                1 Legal Proceedings                                                                                                               |   |                       | 6                          |   |
|                                                                                                                                                  |   |                       |                       |   |
| Item                2 Recent Unregistered Sales of Equity Securities and Use of                Proceeds                                               |   |                       | 6                          |   |
|                                                                                                                                                  |   |                       |                       |   |
| Item                6. Exhibits                                                                                                                       |   |                       | 7                          |   |

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| **DIALOG                  GROUP, INC.** |
|-----------------------------------------|
| **BALANCE                  SHEET**      |
| **MARCH                  31, 2007**     |

| **ASSETS**                                                                     |   |   |        |
|--------------------------------------------------------------------------------|--------|--------|-------------|
|                                                                           |   |   |        |
| **CURRENT                  ASSETS:**                                           |   |   |        |
| Cash                  and cash equivalents                                     |   | $      | 15,158      |   |
| Prepaid                  expenses and other current assets                     |   |   | 78,964      |   |
| Total                  current assets                                          |   |   | 94,122      |   |
|                                                                           |   |   |        |   |
| **OTHER                  ASSETS:**                                             |   |   |        |   |
| Notes                  receivable, net                                         |   |   | 50,000      |   |
| Total                  other assets                                            |   |   | 50,000      |   |
|                                                                           |   |   |        |   |
| **TOTAL                  ASSETS**                                              |   | $      | 144,122     |   |
|                                                                           |   |   |        |   |
| **LIABILITIES                  AND STOCKHOLDERS' DEFICIENCY**                  |   |   |        |   |
|                                                                           |   |   |        |   |
| **CURRENT                  LIABILITIES:**                                      |   |   |        |   |
| Accounts                  payable                                              |   | $      | 451,390     |   |
| Accrued                  expenses                                              |   |   | 459,143     |   |
| Payroll                  taxes payable                                         |   |   | 208,549     |   |
| Convertible                  note - related parties                            |   |   | 200,000     |   |
| Due                  to related parties                                        |   |   | 63,102      |   |
| Total                  current liabilities                                     |   |   | 1,382,184   |   |
|                                                                           |   |   |        |   |
| **STOCKHOLDERS'                  DEFICIENCY:**                                 |   |   |        |   |
| Preferred                  stock, $.001 par value; 1,500,000 Authorized        |   |   |        |   |
| Class                  B, 305,858 Shares Issued and Outstanding                |   |   |        |   |
| Class                  E, 200 Shares Authorized,                               |   |   |        |   |
| 99.5                  Shares issued and Outstanding                            |   |   | 306         |   |
| Common                  stock, $.001 par value, 200,000,000 Shares Authorized; |   |   |        |   |
| 3,773,445                  Shares Issued and Outstanding                       |   |   | 3,774       |   |
| Additional                  paid-in-capital                                    |   |   | 9,761,214   |   |
| Accumulated                  deficit                                           |   |   | (11,003,356 | ) |
| Total                  stockholders' deficiency                                |   |   | (1,238,062  | ) |
|                                                                           |   |   |        |   |
| **TOTAL                  LIABILITIES AND STOCKHOLDERS' DEFICIENCY**            |   | $      | 144,122     |   |

**Reference        should be made to the notes to financial statements.**

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**DIALOG        GROUP, INC. **

**STATEMENTS          OF OPERATIONS **

**FOR            THE THREE MONTHS ENDED MARCH 31, 2007 and            2006**

|                                                                                                               |   | **2007** |      | **2006** |   |
|--------------------------------------------------------------------------------------------------------------------|--------|----------|-----------|----------|--------|
|                                                                                                               |   |     |      |     |   |
|                                                                                                               |   |     |      |     |   |
| **REVENUES**                                                                                                       |   | $        | -         |     | $      | - |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **COST                  OF REVENUES**                                                                              |   |     | -         |     |   | - |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **GROSS                  PROFIT**                                                                                  |   |     | -         |     |   | - |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **SELLING,                  GENERAL AND ADMINISTRATIVE EXPENSES**                                                  |   |     | 89,456    |     |   | 349,153 |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **LOSS                  FROM OPERATIONS**                                                                          |   |     | (89,456   | )        |   | (349,153 | ) |
|                                                                                                               |   |     |      |     |   |   |   |
| **OTHER                  INCOME (EXPENSES):**                                                                      |   |     |      |     |   |   |   |
|                                                                                                               |   |     |      |     |   |   |   |
| Interest                  expense                                                                             |   |     | (6,774    | )        |   | (54,261 | ) |
| Interest                  income                                                                              |   |     | 4,894     |     |   | 5,073 |   |
|                                                                                                               |   |     |      |     |   |   |   |
|  **Total                  Other Income (Expenses)**                                                           |   |     | (1,880    | )        |   | (49,188 | ) |
|                                                                                                               |   |     |      |     |   |   |   |
| **LOSS                  FROM CONTINUING OPERATIONS**                                                               |   |     | (91,336   | )        |   | (398,341 | ) |
|                                                                                                               |   |     |      |     |   |   |   |
| **INACTIVE                  AND DISCONTINUED OPERATIONS**                                                          |   |     |      |     |   |   |   |
| Income                  from operations of discontinued operations                                            |   |     | -         |     |   | 351,744 |   |
| Loss                  on disposal of discontinued operations                                                  |   |     | (77,500   | )        |   | - |   |
|  **Total                  income from inactive and discontinued operations**                                  |   |     | (77,500   | )        |   | 351,744 |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **NET                  LOSS**                                                                                      |   | $        | (168,836  | )        | $      | (46,597 | ) |
|                                                                                                               |   |     |      |     |   |   |   |
| **LOSS                  PER SHARE, BASIC AND DILUTED ON NET LOSS **FROM                  CONTINUING OPERATIONS**** |   | $        | (0.03     | )        | $      | (0.20 | ) |
|                                                                                                                    |   |     |      |     |   |   |   |
| **EARNINGS/(LOSS)                  PER SHARE ON DISCONTINUED OPERATIONS, BASIC AND                  DILUTED**      |   |     | (0.02     | )        | $      | 0.18 |   |
|                                                                                                               |   |     |      |     |   |   |   |
| **NET                  LOSS PER SHARE, BASIC AND DILUTED**                                                         |   | $        | (0.05     | )        | $      | (0.02 | ) |
|                                                                                                               |   |     |      |     |   |   |   |
| **WEIGHTED                  AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, **BASIC                  AND DILUTED****  |   |     | 3,625,398 |     |   | 1,984,827 |   |

**Reference        should be made to the notes to financial statements. **

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**DIALOG        GROUP, INC. **

**STATEMENTS          OF CASH FLOWS**

**FOR            THE THREE MONTHS ENDED MARCH 31, 2007 AND 2006**

|                                                                 |   | 2007   |     | 2006   |   |
|----------------------------------------------------------------------|--------|--------|----------|--------|--------|
| Cash                Flows from Operating Activities:                 |   |   |     |   |   |
|                                                                 |   |   |     |   |   |
| Loss                from continuing operations                       |   | $      | (91,336  | )      |   | ($398,341 | ) |
| Income                from discontinued operations                   |   |   | (77,500  | )      |   | 351,744 |   |
| Net                loss                                              |   |   | (168,836 | )      |   | (46,597 | ) |
|                                                                 |   |   |     |   |   |   |   |
| Adjustments                to reconcile net loss                     |   |   |     |   |   |   |   |
| to                net cash used in operating activities:             |   |   |     |   |   |   |   |
| Depreciation                and amortization                         |   |   | -        |   |   | 99,813 |   |
| Bad                debt expense                                      |   |   | 23,630   |   |   |   |   |
| Changes                in operating assets and liabilities           |   |   |     |   |   |   |   |
| (Increase)                decrease                                   |   |   |     |   |   |   |   |
| Accounts                receivable                                   |   |   | 138,804  |   |   | 381,631 |   |
| Prepaid                and other current assets                      |   |   | -        |   |   | (9,894 | ) |
| Increase                (decrease)                                   |   |   |     |   |   |   |   |
| Accounts                payable and accrued expenses                 |   |   | (554,059 | )      |   | (533,721 | ) |
| Cash                overdraft                                        |   |   | -        |   |   | (69,306 | ) |
| Current                liabilities - Due to related parties          |   |   | (85,493  | )      |   | (51,276 | ) |
| Deferred                revenues                                     |   |   | -        |   |   | (32,778 | ) |
| Net                cash used in operating activities                 |   |   | (645,954 | )      |   | (262,128 | ) |
|                                                                 |   |   |     |   |   |   |   |
| Cash                Flows from Investing Activities :                |   |   |     |   |   |   |   |
| Purchase                of property and equipment                    |   |   | -        |   |   | 2,207 |   |
| Settlement/(Issuance)                of note receivable              |   |   | 20,897   |   |   | - |   |
| Net                cash provided by investing activities             |   |   | 20,897   |   |   | 2,207 |   |
|                                                                 |   |   |     |   |   |   |   |
| Cash                Flows from Financing Activities:                 |   |   |     |   |   |   |   |
| Short                Term Borrowing, net                             |   |   | -        |   |   | 259,921 |   |
| Net                cash provided by financing activities             |   |   | -        |   |   | 259,921 |   |
|                                                                 |   |   |     |   |   |   |   |
| Decrease                in cash and cash equivalents                 |   |   | (625,057 | )      |   | - |   |
|                                                                 |   |   |     |   |   |   |   |
| Cash                and cash equivalents, beginning of period        |   |   | 640,215  |   |   | - |   |
|                                                                 |   |   |     |   |   |   |   |
| Cash                and cash equivalents, end of period              |   | $      | 15,158   |   | $      | - |   |
|                                                                 |   |   |     |   |   |   |   |
| **SUPPLEMENTAL                DISCLOSURE OF CASH FLOW INFORMATION:** |   |   |     |   |   |   |   |
| Interest                paid during the period                       |   | $      | 6,000    |   | $      | 73,473 |   |

**Reference        should be made to the notes to financial statements.**

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|                                                                      |   | Three                  Months ended |   | Three                  Months ended |   |
|---------------------------------------------------------------------------|--------|-------------------------------------|--------|-------------------------------------|--------|
|                                                                      |   | March                  31, 2007     |   | March                  31, 2006     |   |
|                                                                      |   |                                |   |                                |   |
| Total                  revenues                                           |   | $                                   | -      |                                | $      | 113,645 |   |
|                                                                      |   |                                |        |                                |   |  |   |
| Pre-tax                  income (loss) from discontinued operations       |   |                                | -      |                                |   | 208,402 |   |
|                                                                      |   |                                |        |                                |   |  |   |
| Income                  tax benefit                                       |   |                                | -      |                                |   | 0 |   |
|                                                                      |   |                                |        |                                |   |  |   |
| Income                  from discontinued operations, net of income taxes |   | $                                   | -      |                                | $      | 208,402 |   |

|                                                                             |   | Three                  Months ended |   | Three                  Months ended |   |
|----------------------------------------------------------------------------------|--------|-------------------------------------|--------|-------------------------------------|--------|
|                                                                             |   | March                  31, 2007     |   | March                  31, 2006     |   |
|                                                                             |   |                                |   |                                |   |
| Total                  revenues                                                  |   | $                                   | -      |                                | $      | 963,246 |   |
|                                                                             |   |                                |        |                                |   |  |   |
| Pre-tax                  income (loss) from discontinued operations              |   |                                | -      |                                |   | 143,342 |   |
|                                                                             |   |                                |        |                                |   |  |   |
| Income                  tax benefit                                              |   |                                | -      |                                |   | 0 |   |
|                                                                             |   |                                |        |                                |   |  |   |
| Income                  (Loss) from discontinued operations, net of income taxes |   | $                                   | -      |                                | $      | 143,342 |   |

----

| Accrued                  professional fees and other expenses |   | $      | 47,258  |   |
|---------------------------------------------------------------|--------|--------|---------|--------|
| Accrued                  payroll and payroll taxes            |   |   | 349,885 |   |
| Accrued                  settlements and contingencies        |   |   | 62,000  |   |
|                                                          |   |   |         |   |
|                                                          |   | $      | 459,143 |   |

----

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|                                                    |   | Shares |      | Price  |   |
|---------------------------------------------------------|--------|--------|-----------|--------|--------|
| Options                  outstanding, January 1, 2006   |   |   | 2,914,035 |   | $      | 0.001 |   |
| Options                  Granted                        |   |   | 0         |   | $      | 0.00 |   |
| Options                  Forfeited                      |   |   | 0         |   |   | 0.00 |   |
| Options                  Expired                        |   |   | 0         |   | $      | 0.00 |   |
| Options                  Exercised                      |   |   | 0         |   |   | 0.00 |   |
| Options                  Outstanding, December 31, 2006 |   |   | 2,914,035 |   | $      | 0.001 |   |
| Options                  Granted                        |   |   | 0         |   |   | 0.00 |   |
| Options                  Forfeited                      |   |   | 0         |   |   | 0.00 |   |
| Options                  Expired                        |   |   | 0         |   |   | 0.00 |   |
| Options                  Exercised                      |   |   | 0         |   |   | 0.00 |   |
| Options                  Outstanding, March 31, 2007    |   |   | 2,914,035 |   | $      | 0.001 |   |

|                                       |   |                                  |      | Options                    Outstanding |   |
|--------------------------------------------|--------|---------------------------------------|-----------|----------------------------------------|--------|
|                                       |   |                                  |      | Weighted                    Average    |   | Weighted                    Average |   |
| Range                    of Exercise Price |   | Shares                    Outstanding |      | Exercise                    Price      |   | Remaining                    Life |   |
| $3.00                    to $4.00          |   |                                  | 19,800    |                                   | $      | 3.120 |   |   | 7.00 |   |
| $0.17                    to $0.25          |   |                                  | 1,194,195 |                                   | $      | 0.174 |   |   | 8.00 |   |
| $.036                    to $0.05          |   |                                  | 1,700,040 |                                   | $      | 0.037 |   |   | 10.00 |   |
|                                       |   |                                  | 2,914,035 |                                   | $      | 0.154 |   |   | 8.34 |   |

|                                      |   | 2007   |       |
|-------------------------------------------|--------|--------|------------|
| Net                  operating losses     |   | $      | 3,850,000  |   |
| Less                  valuation allowance |   |   | (3,850,000 | ) |
|                                      |   |   |            |   |
| Net                  deferred tax asset   |   | $      | 0          |   |

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| U.S.                  statutory tax rate |   |   | 35  | %      |
|------------------------------------------|--------|--------|-----|--------|
| State                  and local taxes   |   |   | 4   |   |
| Less                  valuation reserve  |   |   | (39 | )      |
| Effective                  tax rate      |   |   | 0   |   |

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**Item        2. Management’s Discussion and Analysis or Plan of        Operation.**

***General***

*Sale      of Assets and Subsidiaries*

**Results      of Operations for the Three Months Ended March 31, 2007 Compared to the Three      Months Ended March 31, 2006**

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*Liquidity      & Capital Resources*

*Going      Concern Concerns*

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*Inflation*

*Off-Balance      Sheet Transactions*

*Internal      Control Issues*

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**Part      II. Other Information **

**Item      1.**
** **
**Legal      Proceedings**

*Suppliers*

**Item      2**
**Unregistered      Sales of Equity Securities and Use of Proceeds**

**Items      3, 4 and 5**

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**Item      6. Exhibits**

**Exhibits**

| Exhibit |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
|---------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| Number  |   | Description                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | Page   |
| 2.1     |   | Third                Amended Plan of Reorganization - Incorporated by reference from Report                on                Form 8-K filed on October 12, 2001                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 2.2     |   | Amendment                dated February 27, 2003 to an Agreement for Merger by and among IMX                Pharmaceuticals, Inc., a Utah corporation (“IMX”) (for itself and for                Dialog Group, Inc., its successor by merger), HCD Acquisition, Inc.                ("HCD                Acquisition"), a Delaware corporation, Healthcare Dialog, Inc., a                Delaware                corporation (“HCD”), and Peter V. DeCrescenzo, Vincent DeCrescenzo, Sr.,                and Cindy Lanzendoen, each an individual, (collectively, the                “Shareholders”) and Cater Barnard, plc, an a corporation of England and                Wales (“CB”) - Incorporated by reference from Report on Form 8-K filed on                March 15, 2003 |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 2.3     |   | Agreement                for Merger dated February 24, 2003 among Dialog Group, Inc., a Delaware                corporation (“DGI”), IP2M Acquisition Corp. ("Acquisition"), a Delaware                corporation, IP2M, Inc., a Delaware corporation (“IP2M”), and Robin Smith,                William Donovan, Five Don, Ltd. (a/k/a 5 Don Ltd.), Cameron Bevis,                and Art                Sadin - Incorporated by reference from Report on Form 8-K filed on                March                15, 2003                                                                                                                                                                                                                                                                                    |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 3(i).1  |   | Amended                and Restated Articles of Incorporation - Incorporated by reference                from                Interim Report on Form 8-K filed on March 14, 2003                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 3(i).2  |   | Certificate                of Designation of Class C-1 Preferred Stock - Incorporated by reference                from the initial filing of registration statement file number                333-106490                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 3(i).3  |   | Certificate                of Designation of Class C-2 Preferred Stock - Incorporated by reference                from the initial filing of registration statement file number                333-106490                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 3(i).4  |   | Certificate                of Designation of Class C-3 Preferred Stock - Incorporated by reference                from the initial filing of registration statement file number                333-106490                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | X      |
|    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |
| 3(i).5  |   | Certificate                of Cancellation of Class C and Class D Preferred Stock - Incorporated                by                reference from the initial filing of registration statement file                number                333-106490                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | X      |

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| 3(i).6  |   | Certificate                of Amendment for Increased Shares - Incorporated by reference from                the                initial filing of registration statement file number                333-106490                                    |   | X      |
|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|    |   |                                                                                                                                                                                                                                              |   |   |
| 3(i).7  |   | Certificate                of Designation of Class E Preferred Stock Incorporated by reference                from                Amendment No.1 to Annual Report on Form 10-KSB filed on October 3,                2006.                         |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 3(i).8  |   | Certificate                of Elimination of Classes C-1, C-1, and C-3 Preferred Stock Incorporated                by reference from Amendment No.1 to Annual Report on Form 10-KSB                filed on                October 3, 2006.       |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 3(i).9  |   | Certificate                of Amendment for Increased Shares Incorporated by reference from                Amendment                No.1 to Annual Report on Form 10-KSB filed on October 3,                2006.                                 |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 3(ii).1 |   | By-laws                - Incorporated by reference from Interim Report on Form 8-K filed                on March                14, 2003                                                                                                          |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 4.1     |   | Instruments                defining the rights of security holders - Incorporated by reference                from                Exhibit 3(i).1 through Exhibit 3(i).10.                                                                         |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 4.2     |   | Convertible                Debenture - Incorporated by reference from the Current Report on                Form 8-K                filed March 27, 2007.                                                                                          |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 4.3     |   | Warrant                - Incorporated by reference from the Current Report on Form 8-K filed                March 27, 2007.                                                                                                                       |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10      |   | Material                contracts                                                                                                                                                                                                                 |   |   |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.1    |   | Employment                Agreement for Peter V. DeCrescenzo Incorporated by reference from                the                Annual Report on Form 10-KSB filed on April 14, 2003                                                                |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.2    |   | Employment                Agreement for Vincent DeCrescenzo Incorporated by reference from                the                Annual Report on Form 10-KSB filed on April 14, 2003                                                                 |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.3    |   | Employment                Agreement for Cindy Lanzendoen Incorporated by reference from the                Annual                Report on Form 10-KSB filed on April 14, 2003                                                                    |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.5    |   | 2002                Stock Option Plan, as amended- Incorporated by reference from the                initial                filing of registration statement file number 333-106490                                                               |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.6    |   | Amendment                to Employment Agreement for Peter V. DeCrescenzo. Incorporated by                reference from Amendment No.1 to Annual Report on Form 10-KSB filed                on                October 3, 2006.                   |   | X      |
|    |   |                                                                                                                                                                                                                                              |   |   |
| 10.7    |   | Amendment                to Employment Agreement for Vincent DeCrescenzo, Sr. Incorporated                by                reference from Amendment No.1 to Annual Report on Form 10-KSB filed                on                October 3, 2006. |   | X      |

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| 10.8   |   | Guarantee                Agreement with Peter DeCrescenzo Incorporated by reference from Amendment                No.1 to Annual Report on Form 10-KSB filed on October 3,                2006.   |   | X        |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|
|   |   |                                                                                                                                                                                              |   |     |
| 10.9   |   | Guarantee                Agreement with Vincent DeCrescenzo Incorporated by reference from                Amendment No.1 to Annual Report on Form 10-KSB filed on October 3,                2006. |   | X        |
|   |   |                                                                                                                                                                                              |   |     |
| 21.1   |   | Subsidiaries                of the registrant                                                                                                                                                     |   | X        |
|   |   |                                                                                                                                                                                              |   |     |
| 31(i)  |   | 302                Certification of Chief Executive Officer                                                                                                                                       |   | ***47*** |
|   |   |                                                                                                                                                                                              |   |     |
| 31(ii) |   | 302                Certification of Chief Financial Officer                                                                                                                                       |   | ***49*** |
|   |   |                                                                                                                                                                                              |   |     |
| 32(i)  |   | 906                Certification of Chief Executive Officer                                                                                                                                       |   | ***51*** |
|   |   |                                                                                                                                                                                              |   |     |
| 32(ii) |   | 906                Certification of Chief Financial Officer                                                                                                                                       |   | ***51*** |

----

**SIGNATURES**

|                              |                                                                                      |                                  |
|-----------------------------------|-------------------------------------------------------------------------------------------|---------------------------------------|
|                              | **DIALOG                GROUP, INC.**                                                     |
|                         |                                                                                 |                             |
| Date:                May 15, 2007 | By:                                                                             | /s/              Peter V. DeCrescenzo |
|                              | Peter                V. DeCrescenzo, President and Chief Executive                Officer |

| **Signature**                                                                                              |   | **Title**                                                                        |   | **Date**                                |
|------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------|--------|-----------------------------------------|
|   /s/                Peter V. DeCrescenzoPeter                V. DeCrescenzo                     |   |   Chief                Executive Officer                               |   |   May                15, 2007 |
|    /s/                Vincent                DeCrescenzo Vincent                DeCrescenzo |   |   Chief                Financial and                Accounting Officer |   |   May                15, 2007 |

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**INDEX      TO EXHIBITS**

| Exhibit |   | Page   |   |                                                                       |
|---------|--------|--------|--------|----------------------------------------------------------------------------|
| Number  |   | Number |   | Description                                                                |
|    |   |   |   |                                                                       |
| 31(i)   |   | __     |   | 302                Certification of Chief Executive Officer                |
| 31(ii)  |   | __     |   | 302                Certification of Chief Financial Officer                |
| 32(i)   |   | __     |   | 906                Certification of Chief Executive Officer                |
| 32(ii)  |   | __     |   | 906                Certification of Chief Financial                Officer |

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