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, 2007
                                       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.)

              1418 Piedmont
              Irvine, CA                         92620
             (Address of principal executive    (Zip Code)
             offices)

Registrant's telephone number, including area code: (949)679-7079

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, 2007 were zero.

The aggregate market value of voting Common Stock held by  non-affiliates of the
Registration on August 31, 2007 was $283,999.

As of August 31, 2007,  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 1418  Piedmont,  Irvine,
CA 92620,  and was  charged  management  fees by the officer of $6,000 per annum
during  fiscal  years  2007  and 2006  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 2007.

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, 2004 and
ending June 30,  2007.  The prices for year ended June 30,  2007 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.

           2004
Quarter ended September 30             $0.03             $0.04
Quarter ended December 31              $0.03             $0.04

           2005
Quarter ended March 31                 $0.03             $0.04
Quarter ended June 30                  $0.02             $0.03
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

                                        2

<PAGE>

      As of August 31, 2007,  both the high and low bid prices for the Company's
Common Stock were $0.02.  There were  approximately  1,636 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,  2007,  the
outstanding  balance  including  interest  totaled  $254,581.  The advances bear
interest of 8.5% per annum for the years ended June 30, 2007 and 2006.  Interest
earned from the affiliate  were $21,344 and $21,257 for the years ended June 30,
2007 and 2006, 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 2007 and 2006 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, 2007 and for the years
ended June 30, 2007 and 2006 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 sheet of Interdyne Company (the
"Company") as of June 30, 2007 and the related statements of income and
accumulated deficit and of cash flows for the years ended June 30, 2007 and
2006. 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 is not
required to have, nor were we engaged to perform, an audit of its internal
control over financial reporting. Our audits 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. 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, 2007 and
the results of its operations and its cash flows for the years ended June 30,
2007 and 2006 in conformity with accounting principles generally accepted in the
United States.

s/s Farber Hass Hurley & McEwen LLP
August 9, 2007
Camarillo, California

                                        4

<PAGE>

INTERDYNE COMPANY

BALANCE SHEET
JUNE 30, 2007
--------------------------------------------------------------------------------

ASSETS

CURRENT ASSETS:
Cash                                                                  $   2,960
Due from affiliate                                                      254,581
                                                                      ---------
Total current assets                                                    257,541
                                                                      ---------

TOTAL ASSETS                                                          $ 257,541
                                                                      =========

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES:
Accrued professional fees                                             $   6,500
Accrued management fees to related party                                 12,670
Other accrued expenses                                                    4,677
                                                                      ---------
Total current liabilities                                                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
Accumulated deficit                                                    (266,306)
                                                                      ---------
Total stockholders' equity                                              233,694
                                                                      ---------

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

See accompanying notes to financial statements.

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

                                        5

<PAGE>

INTERDYNE COMPANY

STATEMENTS OF INCOME AND ACCUMULATED DEFICIT
FOR THE YEARS ENDED JUNE 30, 2007 AND 2006
--------------------------------------------------------------------------------

                                                             2007          2006
                                                      -----------   -----------

EXPENSES:
Professional fees                                     $     9,910   $     7,160
General and administrative                                  5,377         4,640
Management fees to related party                            6,000         6,000
                                                      -----------   -----------
Total expenses                                             21,287        17,800

OTHER INCOME - Interest from affiliate                     21,344        21,257
                                                      -----------   -----------

INCOME BEFORE INCOME TAXES                                     57         3,457

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

NET INCOME/(LOSS)                                            (743)        2,657

ACCUMULATED DEFICIT,
   BEGINNING OF YEAR                                     (265,563)     (268,220)
                                                      -----------   -----------

ACCUMULATED DEFICIT,
   END OF YEAR                                        $  (266,306)  $  (265,563)
                                                      ===========   ===========

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, 2007 AND 2006

                                                                2007       2006
                                                            --------   --------

CASH FLOWS FROM OPERATING ACTIVITIES:
Net income/(loss)                                           $   (743)  $  2,657
Adjustments to reconcile net income
   to net cash provided by (used in)
   operating activities:
   Changes in operating assets
      and liabilities:
      Due from affiliate                                      (7,845)     8,715
      Accrued expenses                                         8,397     (9,480)
                                                            --------   --------
Net cash provided by (used in)
  operating activities                                          (191)     1,892

CASH, BEGINNING OF YEAR                                        3,151      1,259
                                                            --------   --------

CASH, END OF YEAR                                           $  2,960   $  3,151
                                                            ========   ========

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 - In December 2004, the FASB issued FIN
      No. 46R, "Consolidation of Variable Interest Entities." This requires that
      the assets,  liabilities and results of the activity of variable  interest
      entities be consolidated into the financial statements of the company that
      has a controlling  financial interest.  It also provides the framework for
      determining  whether  an  entity  should be  consolidated  based on voting
      interest  or  significant  financial  support  provided to it. The Company
      adopted this  pronouncement  on January 1, 2005. The adoption did not have
      any impact on the Company's  financial condition or results of operations.

                                        8

<PAGE>

      In December 2004, the FASB issued SFAS No. 123(R), "Share-Based payment".
      This statement revises FASB Statement No. 123, "Accounting for Stock-Based
      Compensation" and supersedes APB Opinion No. 25, Accounting for Stock
      Issued to Employees". SFAS No. 123 (R) focuses primarily on the accounting
      for transactions in which an entity obtains employee services in
      share-based payment transactions. SFAS No. 123(R) requires companies to
      recognize in the statement of operations the cost of employee services
      received in exchange for awards of equity instruments based on the
      grant-date fair value of those awards (with limited exceptions). This
      Statement, for small business issuers is effective as of the first
      reporting period that begins after December 15, 2005. Accordingly, the
      Company adopted this pronouncement on January 1, 2006. The Company does
      not anticipate that it will have a material impact on the Company's
      overall results of operations or financial position since the Company
      currently does not utilize share based payments. However, in the future,
      if the Company does decide to use share based payments as compensation, it
      could have a material impact on the Company's results of operations.

      In December 2004, the FASB issued SFAS No. 153 "Exchanges of Nonmonetary
      Assets, an amendment of APB Opinion No. 29, Accounting for Nonmonetary
      Transactions". The amendments made by SFAS 153 are based on the principle
      that exchanges of nonmonetary assets should be measured based on the fair
      value of assets exchanged. Further, the amendments eliminate the narrow
      exception for exchanges of nonmonetary assets that do not have commercial
      substance. A nonmonetary exchange has commercial substance if the future
      cash flows of the entity are expected to change significantly as a result
      of the exchange. The Company adopted this pronouncement on July 1, 2005
      and it is not anticipated that this will have a material impact on the
      Company's overall results of operations or financial position.

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, 2007 and 2006 of 8.25% per annum. Interest
      recorded from the affiliate totaled $21,344 and $21,257, respectively, for
      the years ended June 30, 2007 and 2006. The outstanding balance including
      interest was $254,581 at June 30, 2007, 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, 2007 and 2006 for the use of a home
      office, accounting and other services.

3.    INCOME TAXES

      Income taxes for the years ended June 30, 2007 and 2006 represent state
      minimum franchise tax of $800. At June 30, 2007, the Company had net
      operating loss carryforwards for Federal income tax purposes totaling
      approximately $107,645. 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 $54,000
      primarily due to the expiration of certain net operating loss
      carryforwards. If not utilized, these carryforwards will expire in fiscal
      2007 and 2008.

                                        9

<PAGE>

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 2008.

                                       10

<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

      The Company's Chief Executive  Officer,  Sun Tze Whang,  and the Company's
Chief Financial  Officer,  Kit Heng Tan, have evaluated the effectiveness of the
Company's  disclosure  controls and procedures as of a date within 90 days prior
to the filing date of this report and in their  opinions,  considering  the fact
that the Company is dormant,  the Company's  disclosure  controls and procedures
ensure that material  information  relating to the Company is made known to them
by others who have dealings with the Company,  particularly during the period in
which this report is being prepared,  so as to allow timely decisions  regarding
required  disclosure.  To the  knowledge  of Sun Tze  Whang  and Kit  Heng  Tan,
considering the fact that the Company  continues to remain  dormant,  there have
been no  significant  changes in the  Company's  internal  controls  or in other
factors  that  could  significantly   affect  the  Company's  internal  controls
subsequent to the date of  evaluation,  and as a result,  no corrective  actions
with regard to  significant  deficiencies  or material  weakness in our internal
controls were required.

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:

      Name              Age       Position

Dr. Sun Tze Whang       63        Chairman of the Board
                                  and Chief Executive Officer

Kit Heng Tan            57        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.

                                       11

<PAGE>

      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.,  a company
incorporated in the Republic of Singapore ("Riviera"),  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.,  a  company  incorporated  in the  Republic  of
Singapore  ("Carlee  Electronics"),  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.

ITEM 10.  EXECUTIVE COMPENSATION

      For the  fiscal  years  ended  June 30,  2007 and 2006,  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 2007 and 2006 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, 2007, 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 (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)

                                       12

<PAGE>

(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,  2007,  the
outstanding balance including interest was $254,581.  The advances bear interest
of 8.5% per annum for years ended June 30, 2007 and 2006.  Interest  earned from
the affiliate  were $21,344 and $21,257,  and $20,866,  for the years ended June
30, 2007, 2006 and 2005, respectively.

      The Company uses the home office of an officer at 1418  Piedmont,  Irvine,
CA 92620, and was charged  management fees of $6,000 per annum by an officer for
each of the fiscal  years  2007 and 2006 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.

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
$8,760 in the fiscal  year ended June 30,  2007,  and $6,710 in the fiscal  year
ended June 30, 2006.

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 the fiscal year ended June 30,  2007,  and $500 in the
fiscal year ended June 30, 2006.

                                       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 10, 2007

                                             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 10, 2007
Chief Executive Officer    Chief Executive Officer

/s/ Kit H. Tan
Kit H. Tan                 Director and              September 10, 2007
Chief Financial Officer    Chief Financial Officer

                                       14