**DIALOG      GROUP, INC.**

| Delaware                                                                                          |   | 87-0394290                                                           |
|---------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------|
| (State                or Other Jurisdiction ofIncorporation                or Organization)  |   | (I.R.S.                EmployerIdentification                Number) |

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

| 212.254.1917                                 |   |
|----------------------------------------------|--------|
| (Issuer's                  Telephone Number) |

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| Page   |                                                                                                                              |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|
| Number |                                                                                                                              |
|   | **Part                I - Financial Information**                                                                                 |
|   |                                                                                                                              |
|   | Item                1                                                                                                             | Condensed                Consolidated Financial Statements |
|   |                                                                                                                              |   |
| 3      | Balance                Sheet as of September 30, 2007 (unaudited)                                                                 |
|   |                                                                                                                              |
| 4-5    | Statements                of Operations for the Nine and Three Months Ended September 30, 2007                and2006 (unaudited) |
|   |                                                                                                                              |
| 6      | Statements                of Cash Flows for the Nine Months Ended September 30, 2007 and 2006                (unaudited)          |
|   |                                                                                                                              |
| 7-13   | Notes                to the Financial Statements                                                                                  |
|   |                                                                                                                              |
| 14     | Item                2.                                                                                                            | Management’s                Discussion and Analysis or Plan of Operation |
|   |                                                                                                                              |
|   | Item                3.                                                                                                            | Controls                and Procedures |
|   |                                                                                                                              |
|   | **Part                II - Other Information**                                                                                    |
|   |                                                                                                                              |
| 17     | Item                1                                                                                                             | Legal                Proceedings |
|   |                                                                                                                              |
| 17     | Item                2                                                                                                             | Recent                Unregistered Sales of Equity Securities and Use of                Proceeds |
|   |                                                                                                                              |   |
| 18     | Item                6.                                                                                                            | Exhibits |

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| **DIALOG                GROUP, INC.**                   |
|---------------------------------------------------------|
| **CONDENSED                CONSOLIDATED BALANCE SHEET** |
| **SEPTEMBER                30, 2007**                   |
| **(UNAUDITED)**                                         |

| **ASSETS**                                                                  |   |   |        |
|-----------------------------------------------------------------------------|--------|--------|-------------|
|                                                                        |   |   |        |
| **CURRENT                ASSETS:**                                          |   |   |        |
| Prepaid                expenses and other current assets                    |   | $      | 10,548      |   |
|                                                                        |   |   |        |   |
|                                                                        |   |   |        |   |
| **TOTAL                ASSETS**                                             |   | $      | 10,548      |   |
|                                                                        |   |   |        |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIENCY**                 |   |   |        |   |
|                                                                        |   |   |        |   |
| **CURRENT                LIABILITIES:**                                     |   |   |        |   |
| Bank                overdraft                                               |   | $      | 3,555       |   |
| Accounts                payable                                             |   |   | 427,677     |   |
| Accrued                expenses                                             |   |   | 815,039     |   |
| Payroll                taxes payable                                        |   |   | 218,403     |   |
| Convertible                note - related parties                           |   |   | 200,000     |   |
| Due                to related parties                                       |   |   | 63,102      |   |
| Total                current liabilities                                    |   |   | 1,727,776   |   |
|                                                                        |   |   |             |   |
| **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, 75,000,000 shares authorized; |   |   |        |   |
| 3,773,697                shares issued and outstanding                      |   |   | 3,774       |   |
| Additional                paid-in-capital                                   |   |   | 9,761,214   |   |
| Accumulated                deficit                                          |   |   | (11,482,522 | ) |
| Total                stockholders' deficiency                               |   |   | (1,717,228  | ) |
|                                                                        |   |   |        |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS' DEFICIENCY**           |   | $      | 10,548      |   |

**See      accompanying notes to the unaudited condensed consolidated financial      statements**

----

| **DIALOG                GROUP, INC.**                                                   |
|-----------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS**                      |
| **FOR                THE NINE MONTHS ENDED SEPTEMBER 30, 2007 and                2006** |
| **(UNAUDITED)**                                                                         |

|                                                                                                                 |   | **2007** |      | **2006** |   |
|----------------------------------------------------------------------------------------------------------------------|--------|----------|-----------|----------|--------|
|                                                                                                                 |   |     |      |     |   |
| **REVENUES**                                                                                                         |   | $        | -         |     | $      | - |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **COST                OF REVENUES**                                                                                  |   |     | -         |     |   | - |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **GROSS                PROFIT**                                                                                      |   |     | -         |     |   | - |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **SELLING,                GENERAL AND ADMINISTRATIVE EXPENSES**                                                      |   |     | 489,999   |     |   | 988,644 |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **LOSS                FROM OPERATIONS**                                                                              |   |     | (489,999  | )        |   | (988,644 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **OTHER                INCOME (EXPENSE):**                                                                           |   |     |      |     |   |   |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| Interest                expense                                                                                      |   |     | (22,803   | )        |   | (206,827 | ) |
| Loss                on sale of note receivable                                                                       |   |     | (13,931   | )        |   | - |   |
| Interest                income                                                                                       |   |     | 4,894     |     |   | 14,524 |   |
|                                                                                                                 |   |     |      |     |   |   |   |
|  Total                other expense                                                                             |   |     | (31,840   | )        |   | (192,303 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **LOSS                FROM CONTINUING OPERATIONS BEFORE INCOME TAXES**                                               |   |     | (521,839  | )        |   | (1,180,947 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **INCOME                TAX (BENEFIT)**                                                                              |   |     | -         |     |   | - |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **NET                LOSS FROM CONTINUING OPERATIONS**                                                               |   |     | (521,839  | )        |   | (1,180,947 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| Income                from discontinued operations net of tax                                                        |   |     | -         |     |   | 552,279 |   |
| Loss                on disposal of discontinued operations                                                           |   |     | (126,163  | )        |   | - |   |
|  Total                net (loss) income from inactive and discontinued                operations                |   |     | (126,163  | )        |   | 552,279 |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **NET                LOSS**                                                                                          |   | $        | (648,002  | )        | $      | (628,668 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **LOSS                    PER SHARE ON CONTINUING OPERATIONS,****BASIC                    AND DILUTED**              |   | $        | (0.14     | )        | $      | (0.63 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **(LOSS)                    EARNINGS PER SHARE ON DISCONTINUED****OPERATIONS,                    BASIC AND DILUTED** |   | $        | (0.03     | )        | $      | 0.30 |   |
|                                                                                                                 |   |     |      |     |   |   |   |
| **NET                LOSS PER SHARE, BASIC AND DILUTED**                                                             |   | $        | (0.17     | )        | $      | (0.33 | ) |
|                                                                                                                 |   |     |      |     |   |   |   |
| **WEIGHTED                  AVERAGE NUMBER OF COMMON SHARES OUTSTANDING,****BASIC                  AND DILUTED**     |   |     | 3,725,229 |     |   | 1,868,611 |   |

| **See                accompanying notes to the unaudited condensed consolidated financial                statements** |
|-----------------------------------------------------------------------------------------------------------------------|

----

| **DIALOG                GROUP, INC.**                                                    |
|------------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS**                       |
| **FOR                THE THREE MONTHS ENDED SEPTEMBER 30, 2007 and                2006** |
| **(UNAUDITED)**                                                                          |

|                                                                                                          |   | **2007** |      | **2006** |   |
|---------------------------------------------------------------------------------------------------------------|--------|----------|-----------|----------|--------|
|                                                                                                          |   |     |      |     |   |
| **REVENUES**                                                                                                  |   | $        | -         |     | $      | - |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **COST                OF REVENUES**                                                                           |   |     | -         |     |   | - |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **GROSS                PROFIT**                                                                               |   |     | -         |     |   | - |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **SELLING,                GENERAL AND ADMINISTRATIVE EXPENSES**                                               |   |     | 131,559   |     |   | 347,143 |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **LOSS                FROM OPERATIONS**                                                                       |   |     | (131,559  | )        |   | (347,143 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **OTHER                INCOME (EXPENSE):**                                                                    |   |     |      |     |   |   |   |
|                                                                                                          |   |     |      |     |   |   |   |
| Interest                expense                                                                               |   |     | (8,221    | )        |   | (78,454 | ) |
| Interest                income                                                                                |   |     | -         |     |   | 4,586 |   |
|                                                                                                          |   |     |      |     |   |   |   |
|  Total                other expense                                                                      |   |     | (8,221    | )        |   | (73,868 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **LOSS                FROM CONTINUING OPERATIONS**                                                            |   |     | (139,780  | )        |   | (421,011 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **INCOME                TAX (BENEFIT)**                                                                       |   |     | -         |     |   | - |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **NET                LOSS FROM CONTINUING OPERATIONS**                                                        |   |     | (139,780  | )        |   | (421,011 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| Income                from discontinued operations net of tax                                                 |   |     | -         |     |   | 296,609 |   |
|  Net                loss from inactive and discontinued operations                                       |   |     | -         |     |   | 296,609 |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **NET                LOSS**                                                                                   |   | $        | (139,780  | )        | $      | (124,402 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **LOSS                  PER SHARE ON CONTINUING OPERATIONS, BASIC AND DILUTED**                               |   | $        | (0.04     | )        | $      | (0.21 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **NET                  LOSS PER SHARE ON DISCONTINUED OPERATIONS, BASIC AND                  DILUTED**        |   | $        | -         |     | $      | 0.15 |   |
|                                                                                                          |   |     |      |     |   |   |   |
| **NET                LOSS PER SHARE, BASIC AND DILUTED**                                                      |   | $        | (0.04     | )        | $      | (0.06 | ) |
|                                                                                                          |   |     |      |     |   |   |   |
| **WEIGHTED                  AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND                  DILUTED** |   |     | 3,773,679 |     |   | 1,984,646 |   |

| **See                accompanying notes to the unaudited condensed consolidated financial                statements** |
|-----------------------------------------------------------------------------------------------------------------------|

----

| **DIALOG                GROUP, INC.**                                                   |
|-----------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF CASH FLOWS**                      |
| **FOR                THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND                2006** |
| **(UNAUDITED)**                                                                         |

|                                                                                                          |   | 2007   |      | 2006   |   |
|---------------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|
| Cash                Flows from Operating Activities:                                                          |   |   |      |   |   |
|                                                                                                          |   |   |      |   |   |
| Net                loss                                                                                       |   | $      | (648,002  | )      | $      | (628,668 | ) |
|                                                                                                          |   |   |      |   |   |   |   |
| Adjustments                  to reconcile net loss to net cash used in operating                  activities: |   |   |      |   |   |   |   |
|  Depreciation                and amortization                                                            |   |   | -         |   |   | 186,434 |   |
|  Bad                debt expense                                                                         |   |   | 22,132    |   |   | - |   |
| Changes                in operating assets and liabilities                                                    |   |   |      |   |   |   |   |
|  Accounts                receivable                                                                      |   |   | 140,302   |   |   | 400,532 |   |
|  Prepaid                expenses and other current assets                                                |   |   | 14,313    |   |   | 51,877 |   |
|  Accounts                payable and accrued expenses                                                    |   |   | (212,022  | )      |   | (437,026 | ) |
|  Bank                overdraft                                                                           |   |   | 3,555     |   |   | (19,540 | ) |
|  Current                liabilities - due to related parties                                             |   |   | (85,493   | )      |   | 23,102 |   |
|  Other                current liabilities                                                                |   |   | -         |   |   | 343,269 |   |
|  Deferred                revenues                                                                        |   |   | -         |   |   | (126,465 | ) |
|  Net                cash used in operating activities                                                    |   |   | (765,215  | )      |   | (206,485 | ) |
|                                                                                                          |   |   |      |   |   |   |   |
| Cash                Flows from Investing Activities :                                                         |   |   |      |   |   |   |   |
|  Purchase                of data base                                                                    |   |   |      |   |   | 4,963 |   |
|  Settlement                of note receivable                                                            |   |   | 125,000   |   |   | - |   |
|  Net                cash provided by investing activities                                                |   |   | 125,000   |   |   | 4,963 |   |
|                                                                                                          |   |   |      |   |   |   |   |
| Cash                Flows from Financing Activities:                                                          |   |   |      |   |   |   |   |
|  Short                term borrowing, net                                                                |   |   | -         |   |   | (39,128 | ) |
|  Proceeds                from issuance of convertible debt to employees                                  |   |   | -         |   |   | 240,650 |   |
|  Net                cash provided by financing activities                                                |   |   | -         |   |   | 201,522 |   |
|                                                                                                          |   |   |      |   |   |   |   |
| Decrease                in cash and cash equivalents                                                          |   |   | (640,215  | )      |   | - |   |
|                                                                                                          |   |   |      |   |   |   |   |
| Cash                and cash equivalents, beginning of period                                                 |   |   | 640,215   |   |   | - |   |
|                                                                                                          |   |   |      |   |   |   |   |
| Cash                and cash equivalents, end of period                                                       |   | $      | -         |   | $      | - |   |
|                                                                                                          |   |   |      |   |   |   |   |
| **SUPPLEMENTAL                DISCLOSURE OF CASH FLOW INFORMATION:**                                          |   |   |      |
|   Interest                paid during the period                                                    |   | $      | 12,000    |   | $      | 146,946 |   |
|   Income                taxes paid during the period                                                |   | $      | -         |   | $      | - |   |
| Conversion                of debt to equity                                                                   |   | $      | 1,464,033 |   | $      | - |   |

| **See                accompanying notes to the unaudited condensed consolidated financial                statements** |
|-----------------------------------------------------------------------------------------------------------------------|

----

**Dialog      Group, Inc.**

**Notes      to Condensed Consolidated Financial Statements**

**September      30, 2007**

----

|                                                                    |   | Nine Monthsended  |   | Nine Monthsended  |   |
|-------------------------------------------------------------------------|--------|------------------------|--------|------------------------|--------|
|                                                                    |   | September30, 2007 |   | September30, 2006 |   |
|                                                                    |   |                   |   |                   |   |
| Total                revenues                                           |   | $                      | -      |                   | $      | 113,644 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Pre-tax                income from discontinued operations              |   |                   | -      |                   |   | 210,894 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Income                tax benefit                                       |   |                   | -      |                   |   | 0 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Income                from discontinued operations, net of income taxes |   | $                      | -      |                   | $      | 210,894 |   |

----

|                                                                    |   | Nine Monthsended  |   | Nine Monthsended  |   |
|-------------------------------------------------------------------------|--------|------------------------|--------|------------------------|--------|
|                                                                    |   | September30, 2007 |   | September30, 2006 |   |
|                                                                    |   |                   |   |                   |   |
| Total                revenues                                           |   | $                      | -      |                   | $      | 2,773,582 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Pre-tax                income from discontinued operations              |   |                   | -      |                   |   | 117,672 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Income                tax benefit                                       |   |                   | -      |                   |   | 0 |   |
|                                                                    |   |                   |        |                   |   |  |   |
| Income                from discontinued operations, net of income taxes |   | $                      | -      |                   | $      | 117,672 |   |

----

----

|                                                   |   | Shares |   | Price  |   |
|--------------------------------------------------------|--------|--------|--------|--------|--------|
| Options                outstanding, January 1, 2007    |   |   | 29,140 |   | $      | 0.10 |   |
| Options                Granted                         |   |   | 0      |   | $      | 0.00 |   |
| Options                Forfeited                       |   |   | 0      |   |   | 0.00 |   |
| Options                Expired                         |   |   | 0      |   | $      | 0.00 |   |
| Options                Exercised                       |   |   | 0      |   |   | 0.00 |   |
| Options                Outstanding, September 30, 2007 |   |   | 29,140 |   | $      | 0.10 |   |

|                                   |   |              |   | Options Outstanding |   |
|----------------------------------------|--------|-------------------|--------|--------------------------|--------|
|                                   |   |              |   | WeightedAverage          |   | WeightedAverage |   |
| Range                of Exercise Price |   | SharesOutstanding |   | ExercisePrice            |   | RemainingLife |   |
| $300                to $400            |   |              | 198    |                     | $      | 312.00 |   |   | 7.00 |   |
| $17                to $25              |   |              | 11,941 |                     | $      | 17.40 |   |   | 8.00 |   |
| $3.6                to $5.00           |   |              | 17,000 |                     | $      | 3.70 |   |   | 10.00 |   |
|                                   |   |              | 29,139 |                     | $      | 15.40 |   |   | 8.34 |   |

|                                    |   | 2007   |       | 2006   |   |
|-----------------------------------------|--------|--------|------------|--------|--------|
| Net                operating losses     |   | $      | 4,446,000  |   |   | 4,512,900 |   |
| Less                valuation allowance |   |   | (4,446,000 | )      |   | (4,512,900 | ) |
|                                    |   |   |            |   |   |   |   |
| Net                deferred tax asset   |   | $      | 0          |   |   | 0 |   |

----

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

----

*Fair      Value Measurements*

----

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

***General***

*Sale      of Assets and Subsidiaries*

**Results      of Operations for the Nine Months Ended September 30, 2007 Compared to the      Nine      Months Ended September 30, 2006**

**Results      of Operations for the Three Months Ended September 30, 2007 Compared to the      Three Months Ended September 30, 2006**

----

*Liquidity      & Capital Resources*

*Going      Concern Concerns*

----

*Inflation*

*Off-Balance      Sheet Transactions*

*Internal      Control Issues*

----

**Part      II. Other Information **

| **Item              1.** | **Legal                Proceedings** |
|--------------------------|--------------------------------------|

*Suppliers*

**Items      2, 3, 4 and 5**

----

| **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      |
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| 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      |

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| 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      |
|    |                                                                                                                                                                                                                                              |   |
| 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                                                                                                                                                                                       | 11     |
|    |                                                                                                                                                                                                                                              |   |
| 31(ii)  | 302                .Certification of Chief Financial Officer                                                                                                                                                                                      | 12     |
|    |                                                                                                                                                                                                                                              |   |
| 32(i)   | 906                Certification of Chief Executive Officer                                                                                                                                                                                       | 13     |
|    |                                                                                                                                                                                                                                              |   |
| 32(ii)  | 906                Certification of Chief Financial Officer                                                                                                                                                                                       | 14     |

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**SIGNATURES**

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

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

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**INDEX      TO EXHIBITS**

| Exhibit |   | Page   |   |                                                                       |
|---------|--------|--------|--------|----------------------------------------------------------------------------|
| Number  |   | Number |   | Description                                                                |
|    |   |   |   |                                                                       |
| 31(i)   |   | 11     |   | 302                Certification of Chief Executive Officer                |
| 31(ii)  |   | 12     |   | 302                Certification of Chief Financial Officer                |
| 32(i)   |   | 13     |   | 906                Certification of Chief Executive Officer                |
| 32(ii)  |   | 14     |   | 906                Certification of Chief Financial                Officer |

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