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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>U.S.
      SECURITIES AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549 </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 or 15(d) of the Securities and Exchange Act of 1934
</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      Report (Date of earliest event reported): September 20, 2006</font></div>
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      INTERNATIONAL, INC.</strong></font></div>
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      name of registrant as specified in its charter) </font></div>
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      File No.) </font></div>
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                or other jurisdiction of </font></div>
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                or organization)</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(IRS
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Room
      3505, 35/F, Edinburgh Tower, The Landmark, </strong></font></div>
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      Queen&#8217;s Road Central, Hong Kong</strong></font></div>
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      of principal executive offices)</font></div>
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      East 2100 South</strong></font></div>
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      Lake City, Utah 84106</strong></font></div>
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      address of principal executive offices) </font></div>
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      2736-2111</strong></font></div>
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      telephone number) </font><br></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>see</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
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      Instruction A.2. below): </font></div>
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          <tr>
            <td valign="bottom" width="4%">&#160;</td>
            <td valign="bottom" width="68%">&#160;</td>
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          <tr>
            <td align="left" valign="top" width="4%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">[&#160;&#160;&#160;]</font></div>
            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)</font></div>
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            <td align="left" valign="top" width="4%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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                material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
                240.14a-12(b))</font></div>
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          <tr>
            <td align="left" valign="top" width="4%">
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                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b))</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="4%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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            <td align="left" valign="top" width="68%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
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            <td align="left" valign="top" width="4%">
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240. 13e-4(c))</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="4%">&#160;</td>
            <td align="left" valign="top" width="68%">&#160;</td>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
      4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      approved by the Registrant&#8217;s Board of Directors, on September 20, 2006, the
      accounting firm of Madsen &amp; Associates CPA&#8217;s, Inc. was engaged to take over
      the audit responsibilities from Wisan, Smith, Racker &amp; Prescott, LLP; and
      Wisan, Smith, Racker &amp; Prescott, LLP was dismissed on that same
      date.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      Registrant's two most recent fiscal years and any subsequent interim period
      prior to the engagement of Madsen &amp; Associates, CPA&#8217;s, Inc., Registrant (or
      someone on its behalf) has not consulted with, Madsen &amp; Associates, CPA&#8217;s,
      Inc., or any other auditor, regarding any accounting or audit concerns, to
      include, but not by way of limitation, those stated in Item 304(a)(2) of
      Regulation S-B.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Since
      the
      time Wisan, Smith, Raker &amp; Prescott, LLP began performing audit duties for
      Registrant and the subsequent interim period through the date of dismissal,
      Registrant has not had any disagreements with its former accountant, whether
      resolved or not resolved, on any matter of accounting principals or practices,
      financial statement disclosure, or auditing scope or procedure, which, if not
      resolved to said accountants' satisfaction, would have caused it to make
      reference to the subject matter of the disagreements(s) in connection with
      its
      report.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Registrant
      has provided the information required to comply with Item 304(a)(3) of
      Regulation S-B as an exhibit to this Form 8-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Registrant provided Wisan, Smith, Racker &amp; Prescott, LLP with a copy of this
      disclosure and requested that Wisan, Smith, Racker &amp; Prescott, LLP furnish
      it with a letter addressed to the Securities and Exchange Commission stating
      whether it agrees with the above statements. A copy of Wisan, Smith, Racker
      &amp; Prescott, LLP&#8217;s letter of September 20, 2006, is filed as Exhibit 16 to
      this Current Report on Form 8-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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      </div>
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
      9.01
      FINANCIAL STATEMENTS AND EXHIBITS</font></div>
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    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Exhibit
                Number</u></font></div>
            </td>
            <td align="left" valign="top" width="80%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Description</u></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="20%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibit
                16.</font></div>
            </td>
            <td align="left" valign="top" width="80%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
                to the Securities and Exchange Commission from Wisan, Smith, Racker
&amp;
                Prescott, LLP dated September 20,
                2006.</font></div>
            </td>
          </tr>

      </table>
    </div>
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      hereunto duly authorized. </font></div>
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            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: "><strong>TUNEX
              INTERNATIONAL, INC.</strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
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{"company-data": {"conformed-name": "TUNEX INTERNATIONAL INC /UT/", "cik": "0000806129", "assigned-sic": "7500", "irs-number": "870416684", "state-of-incorporation": "UT", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-15369", "film-number": "061104825"}, "business-address": {"street1": "556 EAST 2100 SOUTH", "city": "SALT LAKE CITY", "state": "UT", "zip": "84106", "phone": "8014868133"}, "mail-address": {"street1": "556 EAST 2100 SOUTH", "city": "SALT LAKE CITRY", "state": "UT", "zip": "84106"}}
Unassociated Document
U.S.
      SECURITIES AND EXCHANGE COMMISSION
Washington,
      D.C. 20549
FORM
      8-K
CURRENT
      REPORT
Pursuant
      to Section 13 or 15(d) of the Securities and Exchange Act of 1934
Date
      of
      Report (Date of earliest event reported): September 20, 2006
TUNEX
      INTERNATIONAL, INC.
(Exact
      name of registrant as specified in its charter)
0-15369
(Commission
      File No.)
Utah
87-0416684
(State
                or other jurisdiction of
incorporation
                or organization)
(IRS
                Employer Identification No.)
Room
      3505, 35/F, Edinburgh Tower, The Landmark,
15
      Queen's Road Central, Hong Kong
(Address
      of principal executive offices)
556
      East 2100 South
Salt
      Lake City, Utah 84106
(Former
      address of principal executive offices)
(852)
      2736-2111
(Registrant's
      telephone number)
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (
see
General
      Instruction A.2. below):
[   ]
Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)
[   ]
Soliciting
                material pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
                240.14a-12(b))
[   ]
Pre-commencement
                communications pursuant to Rule 14d-2(b) under the Exchange Act (17
                CFR
                240.14d-2(b))
[   ]
Pre-commencement
                communications pursuant to Rule 13e-4(c) under the Exchange Act (17
                CFR
                240. 13e-4(c))
ITEM
      4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
As
      approved by the Registrant's Board of Directors, on September 20, 2006, the
      accounting firm of Madsen & Associates CPA's, Inc. was engaged to take over
      the audit responsibilities from Wisan, Smith, Racker & Prescott, LLP; and
      Wisan, Smith, Racker & Prescott, LLP was dismissed on that same
      date.
During
      Registrant's two most recent fiscal years and any subsequent interim period
      prior to the engagement of Madsen & Associates, CPA's, Inc., Registrant (or
      someone on its behalf) has not consulted with, Madsen & Associates, CPA's,
      Inc., or any other auditor, regarding any accounting or audit concerns, to
      include, but not by way of limitation, those stated in Item 304(a)(2) of
      Regulation S-B.
Since
      the
      time Wisan, Smith, Raker & Prescott, LLP began performing audit duties for
      Registrant and the subsequent interim period through the date of dismissal,
      Registrant has not had any disagreements with its former accountant, whether
      resolved or not resolved, on any matter of accounting principals or practices,
      financial statement disclosure, or auditing scope or procedure, which, if not
      resolved to said accountants' satisfaction, would have caused it to make
      reference to the subject matter of the disagreements(s) in connection with
      its
      report.
Registrant
      has provided the information required to comply with Item 304(a)(3) of
      Regulation S-B as an exhibit to this Form 8-K.
The
      Registrant provided Wisan, Smith, Racker & Prescott, LLP with a copy of this
      disclosure and requested that Wisan, Smith, Racker & Prescott, LLP furnish
      it with a letter addressed to the Securities and Exchange Commission stating
      whether it agrees with the above statements. A copy of Wisan, Smith, Racker
      & Prescott, LLP's letter of September 20, 2006, is filed as Exhibit 16 to
      this Current Report on Form 8-K.
ITEM
      9.01
      FINANCIAL STATEMENTS AND EXHIBITS
Exhibit
                Number
Description
Exhibit
                16.
Letter
                to the Securities and Exchange Commission from Wisan, Smith, Racker
&
                Prescott, LLP dated September 20,
                2006.
SIGNATURES
Pursuant
      to the requirements of the Securities and Exchange Act of 1934, the registrant
      has duly caused this report to be signed on its behalf by the undersigned
      hereunto duly authorized.
TUNEX
              INTERNATIONAL, INC.
Dated:  September
                20, 2006
By:
/s/ Michael
              Woo
Michael
                Woo, Chief Executive Officer