##### 



UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 
 FORM 20-F/A No. 1
 
 (Mark One)
 o
    
    REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934
 OR
 þ
    
    ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the fiscal year ended March 31, 2007 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 OR
 o
    
    SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 Date of event requiring this shell company report
For the transition period from            to
 Commission file number 1-15240
 JAMES HARDIE INDUSTRIES N.V.
 (Exact name of Registrant as specified in its charter)
 N/A
(Translation of Registrants name into English)
 The Netherlands
(Jurisdiction of incorporation or organization)
 Atrium, 8th floor
Strawinskylaan 3077
1077 ZX Amsterdam, The Netherlands
(Address of principal executive offices)
 Securities registered or to be registered pursuant to Section 12(b) of the Act:
 Title of each class:
    
    Name of each exchange on which registered:Common stock, represented by CHESS Units of Foreign Securities
    
    New York Stock Exchange*CHESS Units of Foreign Securities
    
    New York Stock Exchange*American Depositary Shares, each representing five units
    
    New York Stock Exchangeof CHESS Units of Foreign Securities
 
 
 Securities registered or to be registered pursuant to Section 12(g) of the Act.
 Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act.
  þ o
 o þ
  þ o
  þ o o
 o þ
 o þ




---



##### 



Explanatory Note
  Item 16C. Principal Accountant Fees and Services
 Fees Paid to Our Independent Registered Public Accounting Firm
  Fiscal Years Ended March 31,2007
    
    
    2006
    
    
    2005(In millions)Audit Fees (1)
    
    $
    2.1
    
    
    $
    1.6
    
    
    $
    3.1Audit-Related Fees (2)
    
    
    0.1
    
    
    
    0.1
    
    
    
    0.2Tax Fees (3)
    
    
    8.0
    
    
    
    5.2
    
    
    
    4.2
 
 (1)
    
    Audit Fees include the aggregate fees for professional services rendered by our independent
registered public accounting firm. Professional services include the audit of our annual
financial statements and services that are normally provided in connection with statutory and
regulatory filings. During the fiscal year ended March 31, 2007, total audit fees also included fees for Sarbanes-Oxley compliance testing of $0.8 million.
During the fiscal year ended March 31, 2005, total audit fees also
included internal investigation fees of $1.9 million.(2)
    
    Audit-Related Fees include the aggregate fees billed for assurance and related services
rendered by our independent registered public accounting firm. Our independent registered
public accounting firm did not engage any temporary employees to conduct any portion of the
audit of our financial statements for the fiscal year ended March 31, 2007.(3)
    
    Tax Fees include the aggregate fees billed for tax compliance, tax advice and tax planning
services rendered by our independent registered public accounting firm.  Audit Committee Pre-Approval Policies and Procedures




---



##### 



SIGNATURES
  JAMES HARDIE INDUSTRIES N.V.Date: August 7, 2007
    By:
    /s/ Louis GriesLouis GriesChief Executive Officer 2




---



##### 



Exhibit Index
  ExhibitNumber
    
    Description of Exhibits12.1
    
    Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 200212.2
    
    Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 200213.1
    
    Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002
 3