Review Report of the Independent Certified Public Accountants

(TRANSLATION)

REVIEW REPORT OF THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

To the Shareholders and Directors of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED

I have reviewed the accompanying consolidated and the company only balance sheets as of March 31, 2006, and the related consolidated and the company only statements of income, the statement of changes in shareholders’ equity, and the cash flow statements for the quarter then ended on March 31, 2006 of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED and its subsidiaries, and also the financial statement of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED. These financial statements are the responsibility of the company’s management as to their correctness and completeness of the presentation. My responsibility is to report on these financial statements based on my reviewed.

I conducted my reviews in accordance with the standards on auditing applicable to review engagements. These standards require that I plan and perform the reviews to obtain moderate assurance about whether the financial statements are free of significant misstatement. A review is limited primarily to inquiries to company personnel and analytical procedure applied to financial data and thus provides less assurance than an audit in accordance with generally accepted auditing standards, and accordingly, I do not express an opinion.

Based on my reviews, nothing has come to my attention that causes me to believe that the financial statements are not presented fairly, in all material respects, in accordance with generally accepted accounting principles.

The consolidated and the company only financial statements for the year ended on December 31, 2005 of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED and its subsidiaries and also of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED audited by another auditor in the same firm, who gave an unqualified report thereon dated on February 4, 2006. The balance sheets as of December 31, 2005, presented herein for comparison have been derived from such financial statement. I have not performed any other audit procedures subsequent to such report date.

Otherwise the comparative consolidated and the company only statement of income, the statement of changes in shareholders’ equity and cash flow statements for the quarter then ended on March 31, 2005 of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED and its subsidiaries and also of M-LINK ASIA CORPORATION PUBLIC COMPANY LIMITED were reviewed by another auditor in the same firm, as report thereon date on May 6, 2005 and reported that nothing had come to his attention that caused him to believe that the financial statements were not presented fairly, in all material respects, in accordance with generally accepted accounting principles.

S.K. ACCOUNTANT SERVICES COMPANY LIMITED

(Ampol Chamnongwat)

Authorized Auditor No. 4663

Bangkok,

May 5, 2006