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

                                   FORM 10-KSB

  [X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                                   ACT OF 1934
                     For the fiscal year ended June 30, 2008
                                       OR
     [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                           Commission File No. 0-4454

                                INTERDYNE COMPANY
             (Exact name of registrant as specified in its charter)

         California                                  95-2563023
        (State or other jurisdiction of             (I.R.S. Employer
        incorporation or organization)               Identification No.)

         2 Flagstone Apt 425
         Irvine, CA                                  92606
        (Address of principal executive offices)    (Zip Code)

Registrant's telephone number, including area code: (949)748-7470

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:

      Common Stock, no par value

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding 12 months (or for such  shorter  period that the  registrant  was
required  to file  such  reports),  and  (2) has  been  subject  to such  filing
requirements for the past 90 days. YES [X] NO [ ]

Indicate by check whether the  registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act). YES [X] NO [ ]

Check if there is no disclosure of delinquent  filers in response to Item 405 of
Regulation S-B contained in this form, and no disclosure  will be contained,  to
the  best  of  registrant's   knowledge,  in  definitive  proxy  or  information
statements  incorporated  by  reference  in Part III of this Form  10-KSB or any
amendment to this Form 10-KSB. [X]

Total revenues for registrants fiscal year ended June 30, 2008 were zero.

The aggregate market value of voting Common Stock held by  non-affiliates of the
Registration on August 31, 2008 was $141,999.

As of August 31, 2008,  there were  39,999,942  shares of Common  Stock,  no par
value, issued and outstanding.

Transfer  Agent for the  Company  is:  OTR Inc.,  1000 SW  Broadway,  Suite 920,
Portland, OR 97205, Tel: 503-225-0375.

<PAGE>

PART I

ITEM 1.  BUSINESS

      The Company is currently dormant and is looking for new opportunities.

ITEM 2.  PROPERTIES

      The Company  uses the home  office of an officer at 2  Flagstone  Apt 425,
Irvine,  CA 92606, and was charged  management fees by the officer of $6,000 per
annum  during  fiscal years 2008 and 2007 for the use of the home office and for
providing accounting and other services.

ITEM 3.  LEGAL PROCEEDINGS

      The Company is not a party to any pending  legal  proceedings  and no such
proceedings are known to be contemplated.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

      No matter was  submitted  to a vote of  security  holders  of the  Company
during the fiscal year 2008.

PART II

ITEM 5.  MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

      The  following  table  sets forth the range of low and high bid prices for
the Company's common stock, for each fiscal quarter  commencing July 1, 2005 and
ending June 30,  2008.  The prices for year ended June 30,  2008 were  extracted
from the Nasdaq website.  Such quotations reflect inter-dealer  prices,  without
retail mark-up,  mark-down or commission and do not necessarily represent actual
transactions.

           2005
Quarter ended September 30                  $0.01                  $0.07
Quarter ended December 31                   $0.03                  $0.05

           2006
Quarter ended March 31                      $0.02                  $0.04
Quarter ended June 30                       $0.02                  $0.02
Quarter ended September 30                  $0.02                  $0.02
Quarter ended December 31                   $0.02                  $0.04

           2007
Quarter ended March 31                      $0.02                  $0.02
Quarter ended June 30                       $0.02                  $0.03
Quarter ended September 30                  $0.02                  $0.02
Quarter ended December 31                   $0.015                 $0.02

           2008
Quarter ended March 31                      $0.012                 $0.02
Quarter ended June 30                       $0.01                  $0.02

                                        2

<PAGE>

      As of August 31, 2008,  both the high and low bid prices for the Company's
Common Stock were $0.014 and $0.01 respectively.  There were approximately 1,633
record owners of such Common Stock. To management's  knowledge,  the Company has
never paid  dividends  on its common  stock.  The Company does not intend to pay
dividends in the foreseeable future.

ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

      The following  discussion should be read in conjunction with the Company's
financial statements.

      The Company is currently dormant.

      Between  October 8, 1990 and June 30, 1991,  the Company made  advances to
Acculogic,  Inc.,  an  affiliate,  totaling  $395,000.  At June  30,  2008,  the
outstanding  balance  including  interest  totaled  $263,830.  The advances bear
interest of 8.5% per annum for the years ended June 30, 2008 and 2007.  Interest
earned from the affiliate  were $21,748 and $21,344 for the years ended June 30,
2008 and 2007, respectively.

      The cash needs of the Company will be funded by  collections  from amounts
due from its  affiliates.  (See paragraph on Certain  Relationships  and Related
Transactions in Item 12)

Employees
---------

      The Company presently has no employees and is managed by the two incumbent
directors: Sun Tze Whang, Chairman of the Board and Chief Executive Officer, and
Kit Heng Tan, Chief  Financial  Officer and Secretary.  Kit Heng Tan charged the
Company the sum of $6,000 per annum for fiscal years 2008 and 2007 for providing
accounting and other  services and also for the use of his home office.  None of
the Company's employees are currently represented by any labor union.

ITEM 7.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

      The  audited  financial  statements  as of June 30, 2008 and for the years
ended June 30, 2008 and 2007 are set forth on the following pages.

                                        3

<PAGE>

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of
   Interdyne Company:

We have  audited the  accompanying  balance  sheets of  Interdyne  Company  (the
"Company") as of June 30, 2008 and 2007 and the related statements of income and
accumulated  deficit and of cash flows for each of the years ended June 30, 2008
and 2007.  These financial  statements are the  responsibility  of the Company's
management.  Our  responsibility  is to express  an  opinion on these  financial
statements based on our audits.

We conducted our audits in accordance  with the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and  perform  the  audits to  obtain  reasonable  assurance  about  whether  the
financial  statements  are  free  of  material  misstatement.  The  Company  has
determined  that it is not required to have, nor were we engaged to perform,  an
audit of its  internal  control over  financial  reporting.  Our audit  included
consideration  of  internal  control  over  financial  reporting  as a basis for
designing audit  procedures that are appropriate in the  circumstances,  but not
for the purpose of expressing an opinion on the  effectiveness  of the Company's
internal  control  over  financial  reporting.  Accordingly  we  express no such
opinion. An audit includes examining,  on a test basis,  evidence supporting the
amounts and  disclosures  in the  financial  statements.  An audit also includes
assessing the  accounting  principles  used and  significant  estimates  made by
management,  as well as  evaluating  the overall  presentation  of the financial
statements.  We  believe  that our  audits  provide a  reasonable  basis for our
opinion.

In our opinion,  the accompanying  financial  statements  present fairly, in all
material  respects,  the financial  position of the Company at June 30, 2008 and
2007 and the  results of its  operations  and its cash flows for the years ended
June 30,  2008 and  2007 in  conformity  with  accounting  principles  generally
accepted in the United States.

s/s Farber Hass Hurley LLP
September 12, 2008
Camarillo, California

                                        4

<PAGE>

INTERDYNE COMPANY

BALANCE SHEET
JUNE 30, 2008 AND 2007
--------------------------------------------------------------------------------

                                                              2008         2007
                                                        ----------   ----------
ASSETS

CURRENT ASSETS:
Cash                                                    $    1,618   $    2,960
Due from affiliate                                         263,830      254,581
                                                        ----------   ----------
Total current assets                                       265,448      257,541
                                                        ----------   ----------

TOTAL ASSETS                                            $  265,448   $  257,541
                                                        ==========   ==========

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Accrued professional fees                               $    9,350   $    6,500
Accrued management fees to related party                    18,670       12,670
Other accrued expenses                                       5,454        4,677
                                                        ----------   ----------
Total current liabilities                                   33,474       23,847
                                                        ----------   ----------

STOCKHOLDERS' EQUITY:
Preferred stock, no par value;
   authorized 50,000,000 shares;
   no shares outstanding
Common stock, no par value;
   100,000,000 shares authorized;
   39,999,942 shares issued and outstanding                500,000      500,000
Accumulated deficit                                       (268,026)    (266,306)
                                                        ----------   ----------
Total stockholders' equity                                 231,974      233,694
                                                        ----------   ----------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY              $  265,448   $  257,541
                                                        ==========   ==========

See accompanying notes to financial statements.

--------------------------------------------------------------------------------

                                       5

<PAGE>

INTERDYNE COMPANY

STATEMENTS OF INCOME AND ACCUMULATED DEFICIT
FOR THE YEARS ENDED JUNE 30, 2008 AND 2007
--------------------------------------------------------------------------------

                                                        2008           2007
                                                    ------------   ------------

EXPENSES:
Professional fees                                   $      9,600   $      9,910
General and administrative                                 7,068          5,377
Management fees to related party                           6,000          6,000
                                                    ------------   ------------
Total expenses                                            22,668         21,287

OTHER INCOME - Interest from affiliate                    21,748         21,344
                                                    ------------   ------------

INCOME/(LOSS) BEFORE INCOME TAXES                           (920)            57

INCOME TAXES                                                 800            800
                                                    ------------   ------------

NET LOSS                                                  (1,720)          (743)

ACCUMULATED DEFICIT,
   BEGINNING OF YEAR                                    (266,306)      (265,563)
                                                    ------------   ------------

ACCUMULATED DEFICIT,
   END OF YEAR                                      $   (268,026)  $   (266,306)
                                                    ============   ============

INCOME PER SHARE
BASIC AND DILUTED                                   $       0.00   $       0.00
                                                    ============   ============

WEIGHTED AVERAGE SHARES OUTSTANDING
BASIC AND DILUTED                                     39,999,942     39,999,942
                                                    ============   ============

See accompanying notes to financial statements.

--------------------------------------------------------------------------------

                                       6

<PAGE>

INTERDYNE COMPANY

STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30, 2008 AND 2007
--------------------------------------------------------------------------------

                                                             2008        2007
                                                          ---------   ---------

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss                                                  $  (1,720)  $    (743)
Adjustments to reconcile net loss
   to net cash used in
   operating activities:
   Changes in operating assets
      and liabilities:
      Due from affiliate                                     (9,249)     (7,845)
      Accrued expenses                                        9,627       8,397
                                                          ---------   ---------
Net cash used in
   operating activities                                      (1,342)       (191)

CASH, BEGINNING OF YEAR                                       2,960       3,151
                                                          ---------   ---------

CASH, END OF YEAR                                         $   1,618   $   2,960
                                                          =========   =========

SUPPLEMENTAL DISCLOSURE OF CASH
   FLOW INFORMATION - Income tax paid                     $     800   $     800

See accompanying notes to financial statements.

--------------------------------------------------------------------------------

                                       7

<PAGE>

INTERDYNE COMPANY

NOTES TO FINANCIAL STATEMENTS
--------------------------------------------------------------------------------

1.    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

      Nature of Business - Interdyne Company (the "Company") was incorporated in
      October 1946 in the state of California. On November 22, 1988, the Company
      filed a voluntary  petition  for  reorganization  under  Chapter 11 of the
      Bankruptcy  Code in the United  States  Bankruptcy  Court for the  Central
      District of  California.  On May 17, 1990,  the Company's  Amended Plan of
      Reorganization  (the "Plan") was  confirmed by Bankruptcy  Court,  and the
      Plan became effective May 29, 1990. On July 20, 1990, the Bankruptcy Court
      approved a stipulation  for  nonmaterial  modifications  to the Plan.  All
      claims and interest have been settled in accordance  with the terms of the
      Plan. On August 22, 1990, the Board of Directors  approved a change in the
      Company's year-end to June 30, pursuant to the Plan.

      Concentrations of Credit Risk - Financial  instruments,  which potentially
      subject the Company to concentrations of credit risk, consist  principally
      of a receivable  due from an affiliate.  This  receivable is guaranteed by
      another affiliated company.

      Income Taxes - The Company  accounts  for income taxes under  Statement of
      Financial Accounting Standards No. 109, "Accounting for Income Taxes" (see
      Note 3).

      Use of  Estimates  -  Management  of the  Company  has  made a  number  of
      estimates  and  assumptions  relating  to  the  reporting  of  assets  and
      liabilities  to prepare these  financial  statements  in  conformity  with
      accounting  principles  generally  accepted in the United  States.  Actual
      results may differ from those estimates.

      Basic Net Income per Common  Share - Basic net income per common  share is
      computed  on the basis of the  weighted  average  number of common  shares
      outstanding  during  each year.  Weighted  average  shares  for  computing
      earnings per share were 39,999,942 for each of the years presented.  There
      were no dilutive securities for any years presented.

      Recent Accounting Pronouncements - There are no recently issued accounting
      pronouncements  that  could  have  a  material  impact  on  the  Company's
      operations or financial statements.

2.    RELATED PARTY TRANSACTIONS

      In  prior  years,  the  Company  made  advances  to  Acculogic,  Inc.,  an
      affiliated  company through common ownership and management.  The advances
      bear interest  during June 30, 2008 and 2007 of 8.25% per annum.  Interest
      recorded from the affiliate totaled $21,748 and $21,344, respectively, for
      the years ended June 30, 2008 and 2007. The outstanding  balance including
      interest  was $263,830 at June 30, 2008,  which is  guaranteed  by another
      affiliated company.

      An officer of the Company  charged a management  fee  totaling  $6,000 for
      each of the  years  ended  June  30,  2008  and 2007 for the use of a home
      office, accounting and other services.

                                        8

<PAGE>

3.    INCOME TAXES

      Income  taxes for the years ended June 30, 2008 and 2007  represent  state
      minimum  franchise  tax of $800.  At June 30,  2008,  the  Company had net
      operating  loss  carryforwards  for Federal  income tax purposes  totaling
      approximately  $2,500. The ultimate realization of such loss carryforwards
      will be dependent on the Company attaining future taxable earnings.  Based
      on the level of historical  operating  results and  projections  of future
      taxable earnings,  management believes that it is more likely than not the
      Company will not be able to utilize the  benefits of these  carryforwards.
      Therefore,  a full valuation allowance has been provided against the gross
      deferred tax assets arising from these loss  carryforwards.  The valuation
      allowance decreased approximately $105,000 primarily due to the expiration
      of certain  net  operating  loss  carryforwards.  If not  utilized,  these
      carryforwards will expire in fiscal 2028.

4.    MANAGEMENT'S PLANS (UNAUDITED)

      Management is exploring  opportunities  for a merger  candidate which will
      bring value to the Company.  In  addition,  management  is confident  that
      amounts  received  from its  receivable  will be adequate to fund its cash
      needs through June 2009.

                                        9

<PAGE>

ITEM 8.  CHANGES   IN  AND  DISAGREEMENT  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND
         FINANCIAL DISCLOSURE

      The Company has not had any disagreements with its independent  auditor on
any  matter of  accounting  principles  or  practices  or  financial  statements
disclosure.

ITEM 8A. CONTROLS AND PROCEDURES

      Our management, comprising the Chief Executive Officer and Chief Financial
Officer,  are responsible for establishing and maintaining  disclosure  controls
and procedures for the Company.  They have designed such disclosure controls and
procedures  to  ensure  that  material   information  is  made  known  to  them,
particularly  during  the period in which this  report was  prepared.  They have
evaluated the effectiveness of the Company's  disclosure controls and procedures
(as defined in Exchange Act Rule  13a-15(e) and  15d-15(e)) as of the end of the
period covered by this report and believe that the Company's disclosure controls
and procedures are effective considering the fact that the Company is dormant.

      Disclosure  Controls - As of the end of the period covered by this report,
our management  carried out an evaluation of the effectiveness of the design and
operation of our disclosure  controls and procedures (as such term is defined in
Rules  13a-15(e) and  15d-15(e)  under the  Securities  Exchange Act of 1934 (or
Exchange Act)). Based on this evaluation, as of the end of the period covered by
this report,  our management  have  concluded  that our disclosure  controls and
procedures are effective considering the fact that the Company is dormant.

      Management's  Report on Internal  Control Over  Financial  Reporting - Our
management is responsible for  establishing  and maintaining  adequate  internal
control over financial  reporting,  as such term is defined in Exchange Act Rule
13a-15(f).  Our management  conducted an evaluation of the  effectiveness of our
internal  control  over  financial  reporting  as of June 30,  2008 based on the
criteria  set forth in Internal  Control -  Integrated  Framework  issued by the
Committee of Sponsoring  Organization of the Treadway Commission.  Based on this
evaluation,  our management  concluded that our internal  control over financial
reporting was effective as of June 30, 2008.

      Our  independent  auditors  have not audited and are not required to audit
this assessment of our internal control over financial  reporting for the fiscal
year ended June 30, 2008.

      Changes in  Internal  Controls - During our most  recent  fiscal  quarter,
there  has not  occurred  any  change in our  internal  control  over  financial
reporting (as such term is defined in Rules  13a-15(f)  and 15d-15(f)  under the
Exchange  Act)  that  has  materially  affected,  or  is  reasonably  likely  to
materially affect, our internal control over financial reporting.

ITEM 8B. OTHER INFORMATION

      None.

PART III

ITEM 9.  DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

      The  following  table sets forth the names and ages of the  directors  and
executive  officers of the Company as of the date of this report,  and indicates
all positions and offices with the Company held by each person:

                                       10

<PAGE>

       Name               Age         Position

Dr. Sun Tze Whang         64          Chairman of the Board
                                      and Chief Executive Officer

Kit Heng Tan              58          Chief Financial Officer
                                      and Secretary

      The terms of  office  of each  director  of the  Company  ends at the next
annual  meeting of the  Company's  shareholders  or when his or her successor is
elected and qualified.  No date for the next annual meeting of shareholders  has
been fixed by the Board of Directors.  The term of office of each officer of the
Company  ends at the next annual  meeting of the  Company's  Board of  Directors
which is expected  to take place  immediately  after the next annual  meeting of
shareholders.  Except as otherwise indicated below, no organization by which any
officer or director  previously  has been employed is an affiliate,  parent,  or
subsidiary  of the  Company.  The  Company's  Bylaws  provide that the number of
directors  of the  Company  shall be not less than five nor more than nine.  The
exact  number of directors is set at five unless  changed  within the  foregoing
limits by a bylaw  adopted by the Board of  Directors  or the  shareholders.  At
present,  there are two persons  serving as directors and three vacancies on the
Board of Directors.

      Dr.  Sun Tze Whang  has been  Chairman  of the  Board and Chief  Executive
Officer since August 17, 1990. From December 1994 to the present,  Dr. Whang has
been a director  of Metal  Containers  Pte Ltd ("Metal  Containers"),  a company
incorporated in the Republic of Singapore, engaged in the manufacturing and sale
of metal  containers  and in  investment  activities.  Metal  Containers  is the
ultimate parent company of Acculogic, Inc. From January 1985 to the present, Dr.
Whang has also been a director of Riviera Development Pte. Ltd.  ("Riviera"),  a
company  incorporated in the Republic of Singapore,  whose principal business is
investment.  Riviera is a 53.2% owned subsidiary of Metal  Containers.  From May
1985 to the  present,  Dr.  Whang has also been the  Chairman  and a director of
Carlee Electronics Pte. Ltd. ("Carlee  Electronics"),  a company incorporated in
the Republic of Singapore,  whose principal business is the manufacture and sale
of industrial electronic products. Carlee is a 64.3% owned subsidiary of Riviera
and a majority shareholder of the Company. From October 1972 to the present, Dr.
Whang  has  been  a  director  of  Lam  Soon  (Hong  Kong)  Limited,  a  company
incorporated  in Hong Kong and listed on the Stock  Exchange of Hong Kong.  From
October  1984 to the  present,  Dr.  Whang has been a director of AMT  Datasouth
Corp.  (previously  known as Advanced  Matrix  Technology,  Inc.),  a California
corporation, which is an affiliate of Metal Containers.

      Kit Heng Tan has been Chief Financial Officer, Secretary and a director of
the Company  since August 17, 1990.  On June 8, 2006,  Mr. Tan was  appointed as
director of Metal Containers.  From January 31, 1991 to the present, Mr. Tan has
been an officer and a director  of  Computer  Peripherals,  Inc.,  a  California
corporation, which is an affiliate of Metal Containers. From October 1989 to the
present,  Mr. Tan has been a director  and also the Chief  Financial  Officer of
Acculogic,  Inc.,  a  California  corporation,  which is an  affiliate  of Metal
Containers. From April 1990 to the present, Mr. Tan has been the Chief Financial
Officer  and a director of AMT  Datasouth  Corp.  (previously  known as Advanced
Matrix  Technology,  Inc.), a California  corporation,  which is an affiliate of
Metal  Containers.  Mr. Tan is a  Chartered  Accountant  (England & Wales) and a
Certified Public Accountant of Singapore.

                                       11

<PAGE>

ITEM 10. EXECUTIVE COMPENSATION

      For the  fiscal  years  ended  June 30,  2008 and 2007,  there was no cash
compensation  paid to  executive  officers  of the  Company  other than a sum of
$6,000 per annum  charged by an  officer of the  Company  for each of the fiscal
years 2008 and 2007 for providing  accounting and other services and for the use
of his home office.

ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

      The following sets forth information,  as of August 31, 2008, with respect
to the beneficial ownership of the Company's Common Stock, no par value, by each
person known by the Company to be the beneficial owner of more than five percent
(5%) of the outstanding Common Stock, by each of the Company's directors, and by
the officers and directors of the Company as a group:

                                   Shares Owned
                                   Beneficially
Beneficial Owner                   and of Record       Percent of Class

Carlee Electronics Pte. Ltd.         25,800,000              64.5%
159 Gul Circle
Singapore 629617

Officers and directors                  (1)                   (1)
as a group (two persons)

(1)   By virtue of Dr. Sun Tze Whang's  direct and indirect  ownership of Carlee
Electronics  Pte. Ltd., he may be deemed the beneficial owner of the shares held
by Carlee Electronics Pte. Ltd. in the Company.

      The Company is not aware of any voting trusts.

      The Company's  capital consists of 100,000,000  shares of Common Stock, no
par value and 50,000,000 shares of Preferred Stock, no par value. As of the date
hereof, 39,999,942 shares of Common Stock have been issued and outstanding.

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

      Between  October 8, 1990 and June 30, 1991,  the Company made  advances to
Acculogic,  Inc.,  an  affiliate,  totaling  $395,000.  At June  30,  2008,  the
outstanding balance including interest was $263,830.  The advances bear interest
of 8.5% per annum for years ended June 30, 2008 and 2007.  Interest  earned from
the affiliate  were $21,748 and $21,344,  and $21,257,  for the years ended June
30, 2008, 2007 and 2006, respectively.

      The Company uses the home office of an officer at 2 Flagstone,  Irvine, CA
92606,  and was  charged  management  fees of $6,000 per annum by an officer for
each of the fiscal  years  2008 and 2007 for the use of the home  office and for
providing accounting and other services.

      Dr. Sun Tze Whang may be considered to be the indirect beneficial owner of
the shares of the  Company's  stock  owned by Carlee  Electronics,  and thus Dr.
Whang would be considered a control person of the Company.

                                       12

<PAGE>

ITEM 13. EXHIBITS

      Exhibit No.          Description

      31.1                 Certification of chief executive officer
      31.2                 Certification of chief financial officer
      32                   Section 1350 Certification

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit Fees
----------

      The  aggregate  fees  billed  to the  Company  for  professional  services
rendered for the audit of the Company's annual financial  statements,  review of
the  Company's  quarterly  financial  statements,  and other  services  normally
provided in connection with statutory and regulatory  filings or engagements was
$9,100 in the fiscal  year ended June 30,  2008,  and $8,760 in the fiscal  year
ended June 30, 2007.

Other Fees
----------

      Other fees  billed to the  Company by its  independent  registered  public
accounting firm for the preparation of its required federal and state income tax
returns  totaled $500 in each of the fiscal years ended June 30, 2008,  and June
30, 2007.

                                       13

<PAGE>

                                    SIGNATURE

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

Dated: September 12, 2008

                                             INTERDYNE COMPANY
                                                (Registrant)

                                             By: /s/ Kit H. Tan
                                                    Kit H. Tan
                                                    Chief Financial Officer

In  accordance  with the Exchange  Act, this report has been signed below by the
following persons on behalf of the Registrant in the capacities and on the dates
indicated.

Signature & Title           Capacity                    Date

/s/ Sun Tze Whang
Sun Tze Whang               Director and                September 12, 2008
Chief Executive Officer     Chief Executive Officer

/s/ Kit H. Tan
Kit H. Tan                  Director and                September 12, 2008
Chief Financial Officer     Chief Financial Officer

                                       14