**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


Washington,
      D.C. 20549




**FORM
      10-QSB**






**[X]
      QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
      SECURITIES**


**EXCHANGE
      ACT OF 1934**




For
      quarterly period ended March 31, 2007




Commission
      file number 33-20033-D





**INTERLINK
      GLOBAL CORPORATION**




Nevada
              42-1655043State
                  of Incorporation
              IRS
                  Employer Identification No.





1100
      NW
      163rd Drive, No.
      Miami, FL  33169





(Address
      of principal executive offices)





(305)
      261-2007





(Issuer's
      telephone number)







Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 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 [ ] No
      [X]






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






State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date: As of March31, 2007 - 47,849,000 shares
      of
      our common stock, $.001 par value, were outstanding.






Transitional
      Small Business Disclosure Format (Check one): Yes [ ] No [X]














**TABLE
        OF CONTENTS**




**PART
                    I - FINANCIAL INFORMATION**
                **Page**Item
                    1. Financial Statements.
                3Item
                    2. Management's Discussion and Analysis ofFinancial
                    Condition And Results of Operations.
                6Item
                    3. Controls and Procedures.
                9**PART
                    II - OTHER INFORMATION**Item
                    1. Legal Proceedings.
                9Item
                    2. Unregistered Sales of Equity Securities and Use of
                    Proceeds.
                9Item
                    3. Defaults Upon Senior Securities.
                9Item
                    4. Submission of Matters to a Vote of Security Holders.
                9Item
                    5. Other Information.
                9Item
                    6. Exhibits.




**2**





**FINANCIAL
                INFORMATION****Item
                1. Financial Statements.**
              **INTERLINK
                GLOBAL CORPORATION CONSOLIDATED BALANCE SHEET at March 31, 2007 -
                unaudited**
 
 **ASSETS**Current
                  assetsCash
                  and cash equivalents
              
              
              1,613,208Accounts
                  receivable, net of allowance $570,484
              
              
              1,042,214Prepaid
                  value added tax
              
              
              782,062Loan
                  closing costs, current
              
              
              80,212Total
                  current assets
              
              
              3,517,696Goodwill
                  – excess cost
              
              
              -Equipment,
                  less accumulated depreciation of $6,096,871
              
              
              6,067,293Other
                  non current assets
              
              
              61,555**Total assets**
              
              **$**
              **9,646,544****LIABILITIES
                  AND SHAREHOLDERS' EQUITY**Current
                  liabilitiesAccounts
                  payable
              
              
              2,775,976Notes
                  payable
              
              
              87,058Senior
                  convertible notes, current
              
              
              706,618Other
                  current liabilities
              
              
              576,655Total
                  current liabilities
              
              
              4,146,307Long
                  Term LiabilitiesSenior
                  convertible notes, noncurrent
              
              
              4,090,932Accruals
                  for labor indemnities – **(Note 6)**
              
              
              844,563Loans
                  due to shareholder
              
              
              390,319Other
                  noncurrent liabilities
              
              
              357,869Total
                  long term liabilities
              
              
              5,683,683Total
                  liabilities
              
              
              9,829,990**COMMITMENTS
                  AND CONTINGENCIES (Note 5)**Shareholders'equity.common
                  stock: $.001 par value,100,000,000
                  shares authorized; 47,849,000shares
                  issued and 47,849,000 outstanding
              
              
              47,849Additional
                  paid-in capital
              
              
              4,876,164Deferred
                  consulting fees
              
              
              -Deficit
              
              
              (5,107,459
              )Total
                  shareholders' equity
              
              
              (183,445
              )**Total
                  liabilities and shareholders' equity**
              
              **$**
              **9,646,544**
  **See
        accompanying notes.**






**3**




**INTERLINK
                  GLOBAL
                  CORPORATION       (Unaudited)****CONSOLIDATED
                  STATEMENTS OF OPERATIONS – Three Months ended,**
 
 **March
                  07**
              
              
              
              **March
                  06**Revenues
              
              $
              2,029,056
              
              
              $
              367,000Cost
                  of sales
              
              
              1,520,939
              
              
              
              314,010**Gross
                  Margin**
              
              
              508,117
              
              
              
              52,990**EXPENSES**Advertising
              
              
              743
              
              
              
              10,430Amortization
              
              
              55,813
              
              
              
              87,721Consulting
              
              
              48,293
              
              
              
              235,000Depreciation
              
              
              274,779
              
              
              
              54,874General
                  and administrative expenses
              
              
              105,599
              
              
              
              68,640Interest
              
              
              89,337
              
              
              
              77,480Legal
                  and professional
              
              
              59,586
              
              
              
              84,454Rent
              
              
              105,703
              
              
              
              59,220Salaries,
                  related taxes and benefits
              
              
              240,065
              
              
              
              200,760Taxes
                  and licenses
              
              
              1,694
              
              
              
              73,842Telecommunications
              
              
              (140,484
              )
              
              
              70,731Travel
                  and entertainment
              
              
              52,705
              
              
              
              54,616Total
                  expenses
              
              
              893,833
              
              
              
              1,077,768Other
                  income
              
              
              3,716
              
              
              
              9,676Loss
                  before income taxes
              
              
              (382,000
              )
              
              
              (1,015,102
              )Provision
                  for income taxes
              
              
              -
              
              
              
              -**Net
                  loss**
              
              **$**
              **(382,000**
              **)**
              ****
              **$**
              **(1,015,102**
              **)**Basic
                  and diluted net loss per common share
              
              $
              (0.01
              )
              
              $
              (0.04
              )Basic
                  and diluted weighted average number ofcommon
                  shares outstanding
              
              
              41,048,460
              
              
              
              23,870,841




**See
        accompanying notes.**






**4**




**INTERLINK
                GLOBAL
                CORPORATION    (Unaudited)****CONSOLIDATED****STATEMENTS
                  OF CASH FLOWS – Year to Date March
                  31,**
 
 **March
                  07**
              
              
              **March
                  06****CASH
                  FLOWS FROM OPERATING ACTIVITIES:**Net
                  loss from operations
              
              $
              (382,000
              )
              
              $
              (1,015,102
              )Adjustments
                  to reconcile net loss tonet
                  cash provided by operating activities:Depreciation
                  expense
              
              
              279,866
              
              
              
              54,874Issuance
                  of Common Stock
              
              
              -
              
              
              
              235,000Amortization
                  of fees
              
              
              -
              
              
              
              55,875Amortization
                  closing costs
              
              
              44,755
              
              
              
              31,846Gain
                  on settlement of trade debt
              
              
              -
              
              
              
              -Changes
                  in assets and liabilities:(Increase)
                  in accounts receivable
              
              
              (84,680
              )
              
              
              (62,726
              )Decrease
                  in other receivables
              
              
              25,830
              
              
              
              1,500Increase
                  in accrued expenses
              
              
              118,154
              
              
              
              86,805(Decrease)
                  increase in accounts payable
              
              
              59,088
              
              
              
              (26,171
              )Net
                  cash provided by operating activities
              
              
              61,013
              
              
              
              (638,099
              )**CASH
                  FLOW FROM INVESTING ACTIVITIES:**Purchase
                  of equipment
              
              
              (16,058
              )
              
              
              (33,101
              )Increase
                  in noncurrent assets
              
              
              (78,142
              )
              
              
              (52,000
              )Payment
                  for Venezuela company
              
              
              -
              
              
              
              (1,589,218
              )Net
                  cash used in investing activities
              
              
              (94,200
              )
              
              
              (1,674,319
              )**CASH
                  FLOWS FROM FINANCING ACTIVITIES:**Issuance
                  of common stock
              
              
              30,296
              
              
              
              555,000Proceeds
                  from senior convertible notes
              
              
              1,500,000
              
              
              
              1,142,635Repayment
                  of note payables
              
              
              75,622
              
              
              
              (235,300
              )Net
                  cash provided by financing activities
              
              
              1,605,917
              
              
              
              1,462,335Change
                  in cash and cash equivalents during period
              
              
              1,572,730
              
              
              
              (850,083
              )Cash
                  and cash equivalents, beginning of period
              
              
              40,477
              
              
              
              1,444,709Cash
                  and cash equivalents, end of period
              
              
              1,613,207
              
              
              $
              594,626






**See
        accompanying notes.**






**5**




**INTERLINK
      GLOBAL CORPORATION**


**NOTES
        TO FINANCIAL STATEMENTS – (unaudited)**
  **MARCH
        31, 2006 and 2005**
  **Note
        1 - Business and Summary of Significant Accounting
        Policies**
  The
        Company provides advanced telecommunications applications utilizing
        non-proprietary hardware and software that enables customers to use the
        worldwide Internet as the transmission medium for telephone calls throughout
        the
        world.
  Unaudited
        Financial Statements - The unaudited financial statements as of March 31,
        2007,
        have been prepared in accordance with accounting principles generally accepted
        in the United States of America for interim financial information and with
        the
        instructions to Form 10-QSB. Accordingly, they do not include all of the
        information and footnotes required by accounting principles generally accepted
        in the United States of America for complete financial statements. In the
        opinion of management, all adjustments (consisting of normal recurring accruals)
        considered necessary for a fair presentation have been included.  The
        accounting policies followed by the Company  are set forth in Note 1
        to the Company's financial statements in its annual report on Form 10-KSB
        for
        the year ended December 31, 2006. The accompanying financial statements should
        be read in conjunction with those financial statements and notes.
  Use
        of
        Estimates - The preparation of financial statements in conformity with generally
        accepted accounting principles requires management to make estimates and
        assumptions that affect the reported amounts of assets and liabilities and
        disclosure of contingent assets and liabilities at the date of the financial
        statements and the reported amounts of revenues and expenses during the
        reporting period.
  Income
        Taxes - The Company follows Statement of Financial Accounting Standards No.
        109
        (FAS 109), "Accounting for Income Taxes". FAS 109 is an asset and liability
        approach that requires the recognition of deferred tax assets and liabilities
        for the expected future tax consequences of the difference in events that
        have
        been recognized in the Company's financial statements compared to the tax
        returns.
  Basic
        And
        Fully Diluted Net Loss Per Common Share - The Company follows the provisions
        of
        FASB Statement No. 128 (SFAS No. 128), "Earnings Per Share". SFAS No. 128
        requires companies to present basic earnings per share (EPS) and diluted
        EPS,
        instead of primary and fully diluted EPS presentations that were formerly
        required by Accounting Principles Board Opinion No. 15, "Earnings Per Share".
        Basic EPS is computed by dividing net income or loss by the weighted average
        number of common shares outstanding during each year. For the periods presented,
        the Company had no potentially dilutive instruments.
  
 **6**
  **Note
        2. Going Concern and
        Management's Plan**
 As
        reflected in the accompanying financial statements, the Company incurred
        a net
        loss of $(382,000) for the quarter ended March 31, 2007, and a net loss of
        $(1,015,102) for quarter ended March 31, 2006. The ability of the Company
        to
        continue as a going concern is dependent upon its ability to obtain financing
        and achieve profitable operations, neither of which are assured.  The
        financial statements do not include any adjustments that might be necessary
        should the Company be unable to   continue as a going
        concern.
  **Note
        3. Loans due to
        shareholders.**The amount of $390,319 due to
        Shareholders is due within one year.
  **Note
        4. Acquisition of NGTV, S.A. from NERA, S.A., effective March 15,
        2006.**
  On
        March
        15, 2006, the Company acquired all of the issued and outstanding common stock
        of
        Communication Networks Holdings, Ltd., incorporated and existing under the
        laws
        of Bermuda (“CNH”). The acquisition included CNH’s ownership of all of the
        issued and outstanding capital stock of Telecomunicaciones NGTV, S.A., (“NGTV”),
        a Venezuelan corporation engaged in the provision of telecommunication services
        in that country.
  **Note
        5. Acquisition of MetroIP, effective November 14, 2006.**
  On
        November 3, 2006, the Company acquired  66% equity interest in Metro
        IP Colombia S.A. (“Metroip”), a telecommunications
        company   headquartered in Barranquilla, Colombia. This
        transaction closed on November 14, 2006.
  **Note
        6.  Accruals for labor indemnities.**
  Per
        local
        regulations, the Company’s foreign affiliates must accrue unpaid payroll related
        items as long term accruals. These items have been properly accrued pursuant
        to
        local customs and regulations.
  **Item
        2.  Management's Discussion and Analysis or Plan of
        Operation**
  FORWARD-LOOKING
        STATEMENTS This quarterly report contains forward-looking statements as that
        term is defined in the Private Securities Litigation Reform Act of 1995.
        These
        statements relate to future events or our future financial performance. In
        some
        cases, you can identify forward-looking statements by terminology such as
        "may",
        "will", "should", "expects", "plans", "anticipates", "believes", "estimates",
        "predicts", "potential" or "continue" or the negative of these terms or other
        comparable terminology. These statements are only predictions and involve
        known
        and unknown risks, uncertainties and other factors that may cause our or
        our
        industry's actual results, levels of activity, performance or achievements
        to be
        materially different from any future results, levels of activity, performance
        or
        achievements expressed or implied by these forward-looking
        statements.
  
 **7**
  **Item
        2.  Management's Discussion and Analysis or Plan of Operation
        (cont)**
  Although
        we believe that the expectations reflected in the forward-looking statements
        are
        reasonable, we cannot guarantee future results, levels of activity, performance
        or achievements. Except as required by applicable law, including the securities
        laws of the United States, we do not intend to update any of the forward-looking
        statements to conform these statements to actual results.
  **Plan
        of Operation**
  As
        provider of hosted VoIP telephone services, we are currently doing business
        in
        North America and South America. We provide SIP-based broadband telephone
        solutions, WiFi, WiMax, Marine Satellite Services, calling cards, and other
        enterprise services internationally. We use VoIP technology, provide long
        distance telephone services, with full features, at prices that are greatly
        reduced in comparison with traditional telephone companies. We are expanding
        our
        market penetration in Venezuela and Colombia by bringing on line two fiber
        lines
        (OC3) that will provide direct line communications to both countries. This
        will
        increase our revenues and provide cash flow to maintain and expand operations
        during 2007 and 2008.
  **Financial
        conditions – Balance Sheet**
 
 Net
        Fixed
        assets decrease by $593,671, decrease of  9.78%. Decrease is due to
        depreciation charged to operation.
 Total
        Assets increase by $ 65,250, increase of 0 .68%. Increase is due to increase
        in
        cash balance net of decrease of net fixed assets.
 Senior
        debentures increase by $1,500,000, increase of 36.67%.  Increase is
        due to new debentures during 2007.
 Total
        liabilities and equity increase by $ 65,250, increase of
        0.68%.  Increase is due to increase in debentures and decrease in
        equity.
 
 **Results
        of Operations**
 
 **Revenue**
 
 Total
        revenues increased by $1,662,056, an increase of 81.91% for the quarter ended
        March 31, 2007, as compared to  quarter ended March, 31,
        2006.  Increase is due to acquisition of Venezuelan affiliates and
        consolidating total revenues.
 
 **Cost
        of Sales**
 
 Cost
        of
        sales increased by $1,206,929, an increase of 79.35% for the quarter ended
        March
        31, 2007, as compared to  quarter ended March 31, 2006. Increase is
        due to acquisition of Venezuelan affiliates and consolidating cost of
        sales.
 
 **Selling,
        general and administrative expenses**
 
 Selling,
        general and administrative expenses decrease by $183,935, a decrease of 20.583%
        for quarter ended March 31, 2007, as compared to quarter ended March 31,
        2006,
        Decrease was due increase in depreciation expense, decrease in
        Consulting/technical services, decrease in Taxes/licenses and decrease in
        Telecommunication equipment..
   **8**
  **Net
        loss**
 
 Net
        loss
        decrease by $633,102, a decrease of 165.73% for quarter ended March 31, 2007
        as
        compared to quarter       ended March 31,
        2006. Decrease is due to increase in Gross profit of $455,127 and decrease
        in
        Selling, general and administrative expenses of $183,935..
 
 **Cash
        Requirements**
 
 We
        anticipate that we will require approximately $3,000,000 over the next twelve
        months for general and administrative expenses and to continue our plan of
        operation. We are expecting funding of $3,000,000
 in
        exchange for convertible debentures to be received in the near
        term.  We will also be dependent upon
 proceeds
        from the sale of our securities to accommodate any additional operational
        requirements.
  **Employees**
  At
        present, we are fully staffed with 11 employees at Interlink, our Venezuelan
        Affiliate has 21 employees and approximately 50 sales agents and our Colombian
        Affiliate has 6 employees and 50 sales agents. We do no anticipate increasing
        our staff.
  **Product
        Research and Development**
  We
        do not
        anticipate that we will expend any significant monies on research and
        development over the next twelve months.
  **Purchase
        of Significant Equipment**
  We
        do not
        intend to purchase or sell any significant equipment.
  **Liquidity
        and Capital Resources**
  These
        financial statements have been prepared on the basis of a going concern,
        which
        contemplates the realization of assets and the satisfaction of liabilities
        in
        the normal course of business.  The continuance of our Company as a
        going concern is dependent on obtaining financing from third parties,
        and  increasing revenues, neither is assured. There is no guarantee
        that such financing will be available, or if available, that the expenses
        of
        such financing will be acceptable.
   **9**
 
 **Item
        3. Controls and Procedures**
  **Evaluation
        of Disclosure Controls And Procedures**
 
 As
        of the
        end of the period covered by this report, our management carried out an
        evaluation, under the supervision and with the participation of our principal
        executive officer and principal  financial officer, of the
        effectiveness of the design and operation of our disclosure controls and
        procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange
        Act).
        Based on this evaluation, our principal executive officer and principal
        financial officer has concluded that our disclosure controls and procedures
        are,
        as of the date covered by this Quarterly Report, effective to ensure that
        the
        information required to be disclosed by us in the reports that we file or
        submit
        under the Exchange Act is recorded, processed, summarized and reported within
        the time periods specified in the SEC rules and forms – with exception to
        current filing.
  **Changes
        In Internal Controls Over Financial Reporting**
   In
        connection with the evaluation of our internal controls during last fiscal
        quarter, our principal executive officer and principal financial officer
        have
        determined there were no significant changes to our internal controls or
        other
        factors that could significantly affect the Company’s internal controls
        subsequent to date of their evaluation.
  **Part
        II - OTHER INFORMATION**
  **Item
        1. Legal Proceedings.**
  On
        August
        18, 2006, we filed a lawsuit against Assai, Inc. (“Assai”) and Mr. Siba Padhi,
        the owner, agent and  principal of Assai, in connection with an
        agreement to acquire 100% of Assai’s voting common stock on August
        2005.  After we delivered the purchase price of $62,000 and one
        million shares of Company common stock (worth approximately $1.0 million)
        to
        Padhi, we discovered that Padhi had many several material misrepresentations
        and
        omissions of facts regarding the value of Assai.
 As
        a
        result, we have sued for rescission of the purchase
        agreement   and the transactions contemplated
        therein.
 
 Our
        causes
        of action arise from alleged violations of Federal and Florida laws, common
        law
        rescission, fraud, constructive trust and unjust enrichment as a result of
        alleged fraudulent statements, acts and omissions by Mr. Padhi.
 On
        May
        2006, the case was settled and the Company received back all one million
        shares,
        and all other claims were satisfied.
 
 On
        May 3,
        2006, Strategic Computer Solutions (“SCS”) filed an action against the Company
        alleging an outstanding unpaid balance for computer related equipment
        purportedly ordered by the Company.  The Company believes the products
        were never received by an authorized employee of the
        Company.  Ultimately, the Company prevailed
 and
        won
        summary judgment.
 
 
 **10**
 
 **Item
        1. Legal Proceedings. (cont)**
 
 Interlink
        has long had a relationship with TBeck Capital, Aritex Consulatants, Warren
        Street Investments, Victoria, et al (collectively referred to as TBeck).
        TBeck
        was engaged as the investment banker and funds raising company for Interlink
        Global Corp. remuneration was in the form of stock issues and repayment
        of  loans to the company. Settlement Agreement was reached between
        TBeck Capital and Interlink Global Corp.,in amount of $10,000, payable to
        TBeck,  dated August 2, 2007 – mutual release of all claims by all
        parties to this relationship.
  **Item
        2. Unregistered Sales of
        Securities.**
  We
        did not
        complete any unregistered sales of shares of our common stock during fiscal
        quarter ended March 31, 2006.
  **Item
        3. Defaults Upon Senior Securities.**None.
  **Item
        4. Submission of Matters to a Vote of
        Security Holders.**None.
  **Item
        5. Other Information.**
  **Issuance
        of Series A and B Senior Convertible Notes**
 On
        November 29, 2005, the Company issued a Series A Senior Convertible Note
        for $2
        million, resulting in net proceeds of $1,767,000; the notes bear interest
        at ten
        percent and mature in February 2008. Closing costs of $233,000 are being
        amortized through that date. One-fourteenth (1/14th) of the
        principal
        and all accrued but unpaid interest is due monthly commencing in January
        2007;
        the principal and accrued interest may be paid in registered shares of the
        Company’s common stock at a conversion price equal to 85% of the average closing
        bid price for the ten trading days preceding the payment due date.
 
 **Part
        II - OTHER INFORMATION (cont)**
 
 On
        February 28, 2006, the Company issued two Series B Senior Convertible Notes
        for $1,297,550, resulting in net proceeds of $1,142,635; the notes bear interest
        at ten percent and mature in February 2008. Closing costs of $154,915 are
        being
        amortized through that date, commencing in March 2006. One-fourteenth (1/14th) of the
        principal
        and all accrued but unpaid interest is due monthly, commencing in January
        2007;
        the principal and accrued interest may be paid in registered shares of the
        Company’s common stock at a conversion price equal to 85% of the average closing
        bid price for the ten trading days preceding the payment due date.
 
 In
        connection with these agreements, the Company issued warrants to purchase
        an
        aggregate of 12,064,044 shares of common stock: (i) 10,644,744 to the note
        holders (at an exercise price of $1.05 per share) and (ii) 1,419,300 to the
        placement agents (at varying exercise prices, ranging from $.75 to $3.25
        per
        share). The warrants to the note holders expire at varying dates through
        February 2016.
  
 **11**
  **Item
        6. Exhibits**
  31.1
        Certification of Chief Executive Officer and Principal Accounting Officer
        as
        adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
 32.1
        Certification of Chief Executive Officer and Principal Accounting Officer
        as
        adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
  **REPORTS
        ON FORM 8-K  -**We did file Form 8-K on March 15, 2006 –
acquisition of NGTV and CNH .
   
 **12**
   **SIGNATURES**
  In
        accordance with the requirements of the Exchange Act, the registrant caused
        this
        report to be signed on its behalf by the undersigned, thereunto duly
        authorized.
   
 **INTERLINK
                  GLOBAL CORPORATION, Registrant*****Date:  October
                    1, 2007   By:***
              
              /s/
                Anastasios N. Kyriakides***Anastasios
                  N. Kyriakides,******Chairman
                  of the Board and Chief Executive Officer***/s/
                Bill Rodriguez***Bill
                Rodriguez, Chief Financial Officer***