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      AND EXCHANGE COMMISSION </strong></font></div>
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      D.C. 20549</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: 12pt; 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="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</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">PURSUANT
      TO SECTION 13 OR 15(d)</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">OF
      THE
      SECURITIES AND EXCHANGE ACT OF 1934</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></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">Date
      of
      Report (Date of Earliest Event Reported): May 11, 2006 (May 8,
      2006)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></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: 12pt; FONT-FAMILY: Times New Roman"><strong>Winner
      Medical Group Inc.</strong></font></div>
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      name of registrant as specified in its charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
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                  of Incorporation)</font></div>
              </td>
              <td width="1%">&#160;</td>
              <td valign="bottom" width="26%">
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                  File No.)</font></div>
              </td>
              <td width="1%">&#160;</td>
              <td valign="bottom" width="26%">
                <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
                  Employer ID No.)</font></div>
              </td>
            </tr>

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    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Winner
      Industrial Park, Bulong Road</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>Longhua,
      Shenzhen City, 518109</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>People&#8217;s
      Republic of China</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      of Principal Executive Offices)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(86-755)
      28138888 </strong></font></div>
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      Telephone Number, Including Area Code: </font></div>
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      name or former address, if changed since last report)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" 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 (see General Instruction A.2. below):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o
</font>Written
      communications
      pursuant to Rule 425 under the Securities Act (17 CFR.425)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="left"><br></div>
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</font>&#160;Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
      </font></div>
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</font>&#160;Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: -9pt" align="left"><br></div>
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</font>&#160;Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font></div>
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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"><strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM
      5.02</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">DEPARTURE
      OF DIRECTORS OR PRINCIPAL OFFICERS; ELECTION&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>OF
      DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS</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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      May 8,
      2006 the Board of Directors of Winner Medical Group Inc. (the &#8220;Company&#8221;), in
      accordance with Section 3.2 of the Company&#8217;s Amended and Restated Bylaws,
      increased the size of the board of directors of the Company from 2 to 5 and
      elected Larry Goldman, CPA, Richard B. Goodner, Esq., and Dr. Horngjon Shieh
      (the &#8220;Independent Directors&#8221;) as directors of the Company to fill the vacancies
      created by such increase, each to serve on the Board of Directors as an
&#8220;independent director&#8221; as defined by Rule 4200(a)(15) of the Marketplace Rules
      of The Nasdaq Stock Market, Inc. (the &#8220;Nasdaq Marketplace Rules&#8221;). </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">Thereafter,
      the entire Board of Directors, including the Independent Directors, determined
      that Larry Goldman, CPA possess accounting or related financial management
      experience that </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">qualifies
      him as financially sophisticated within the meaning of Rule 4350(d)(2)(A) of
      the
      Nasdaq Marketplace Rules and that he is an &#8220;audit committee financial expert&#8221; as
      defined by the rules and regulations of the Securities and Exchange
      Commission.</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">On
      May 8,
      2006, the Company entered into separate Independent Director&#8217;s Contracts and
      Indemnification Agreements with each of the Independent Directors. Under the
      terms of the Independent Director&#8217;s Contracts, Mr. Goldman is entitled to
      $30,000, Mr. Goodner is entitled to $20,000 and Dr. Shieh is entitled to $12,000
      as compensation for the services to be provided by them as Independent
      Directors, and as chairpersons of various board committees, as applicable.
      The
      Company also agreed to grant to Mr. Goldman and Mr. Goodner options to purchase
      up to 10,000 shares of the common stock of the Company for their first year
      of
      service. These options shall be vested in equal installments on a quarterly
      basis, </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">shall
      have a term of three (3) years from the grant date and have an exercise price
      equal to the fair market value on the grant date. Under the terms of the
      Indemnification Agreements, t</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">he
      Company agreed to indemnify the Independent Directors against expenses,
      judgments, fines, penalties or other amounts actually and reasonably incurred
      by
      the Independent Directors in connection with any proceeding if the Independent
      Director acted in good faith and in the best interests of the Company.
</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
      brief description of the terms of the Independent Director&#8217;s Contracts and
      Indemnification Agreements is qualified by reference to the provisions of the
      agreements attached to this report as Exhibits 10.1 through 10.6. </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="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>Larry
      Goldman, CPA</em></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      is a
      certified public accountant and currently serves as the Chief Financial Officer
      of WinWin Gaming, Inc. Prior to his employment with WinWin Gaming, Inc., Mr.
      Goldman was a partner with Livingston Wachtell &amp; Co., CPA&#8217;s </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">where
      he
      has acted as an auditor for several publicly traded companies in a variety
      of
      industries</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>Richard
      B. Goodner, Esq.</em></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      has
      served as Vice President - Legal Affairs and General Counsel of U.S. Home
      Systems, Inc. since June 2003. From 1997 to June 2003, he was a partner in
      the
      Dallas, Texas law firm of Jackson Walker, L.L.P. He also serves as a director
      of
      China BAK Battery, Inc. Mr. Goodner has practiced in the area of corporate
      and
      securities law for over 35 years and has represented numerous public and private
      companies in a range of general corporate and securities
      matters.</font></div><br>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>Dr.
      Horngjon Shieh</em></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      has
      served as an Assistant Professor at the City University of Hong Kong for the
      past 7 years where he has teaching experience in </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Enterprise
      Resource Planning, Accounting Information Systems, Accounting Information
      Systems Security and Control, Financial Accounting, Managerial Accounting,
      Financial Management, Financial Statement Analysis, International Accounting,
      and International Financial Statement Analysis and research experience in
      international accounting, information content and usefulness of financial
      statements, corporate governance, as well as disclosure requirements and capital
      market access.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</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="left"><strong><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">IT</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">EM
      5.03</font>&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AMENDMENTS
      TO THE REGISTRANT&#8217;S CODE OF ETHICS, OR WAIVER OF A PROVISION OF THE CODE OF
      ETHICS </font></strong></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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      May 9,
      2006, the Board of Directors of the Company adopted a new Code of Ethics that
      applies to all of its directors, officers and employees, including its principal
      executive officer, principal financial officer, and principal accounting
      officer.&#160; The new code replaces the prior code of ethics of the Company
      that applied only to its principal executive officer, principal financial
      officer, principal accounting officer or controller and any person who performed
      similar functions, and addresses, among other things,&#160;honesty and ethical
      conduct, conflicts of interest, compliance with laws, regulations and policies,
      including disclosure requirements under the federal securities laws,
      confidentiality, trading on inside information, and reporting of violations
      of
      the code.&#160; A copy of the Code of Ethics is attached to this report as
      Exhibit 14.1 and is incorporated herein by reference. The Code of Ethics will
      also be posted on the corporate governance page of the Company&#8217;s website at
</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>www.winnermedical.com</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      as soon
      as practicable. &#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
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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">The
      Company intends to provide a presentation to prospective investors on a
      non-confidential basis. A copy of the summary of the presentation is attached
      to
      this report as Exhibit 99.1.</font></div>
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      information in this Item 7.01 and Exhibit 99.1 attached hereto shall not be
      deemed &#8220;filed&#8221; for the purposes of Section 18 of the Exchange Act of 1934, nor
      shall it be deemed incorporated by reference in any filing under the Securities
      Act of 1933, except as shall be expressly set forth by specific reference in
      such filing</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">.</font></div>
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      2006, the Board of Directors of the Company established an Audit Committee,
      a
      Governance and Nominating Committee and a Compensation Committee and appointed
      each of the Independent Directors to each committee. Mr. Goldman was appointed
      to serve as the Chair of the Audit Committee, Mr. Goodner was appointed to
      serve
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      appointed to serve as the Chair of the Compensation Committee. Copies of the
      Audit Committee Charter, the Governance and Nominating Committee Charter, and
      the Compensation Committee Charter are attached to this report as Exhibits
      99.2,
      99.3 and 99.4, respectively, and are incorporated herein by reference. Each
      committee charter will also be posed on the corporate governance page of the
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                of Exhibit</strong></font></div>
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          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.1</font></div>
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                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Larry Goldman,
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            </td>
          </tr>
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                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
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                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
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          </tr>
          <tr>
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          </tr>
          <tr>
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            <td align="left" valign="bottom" width="80%">
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          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></div>
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            <td align="left" valign="bottom" width="80%">
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          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.2</font></div>
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            <td align="justify" valign="bottom" width="5%">&#160;</td>
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                Medical Group Inc. Audit Committee Charter</font></div>
            </td>
          </tr>
          <tr>
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                Medical Group Inc. Governance and Nominating Committee
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          </tr>
          <tr>
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            <td align="left" valign="bottom" width="80%">
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                Medical Group Inc. Compensation Committee
                Charter</font></div>
            </td>
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      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <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="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</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">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. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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      Medical Group Inc.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
          </tr>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;May
              11,
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td>&#160;</td>
          </tr>
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            <td colspan="2" style="border-bottom: black thin solid;">
              <div>&#160;</div>
              <div><font style="FONT-FAMILY: " size="1"><font size="2">/s/ Jianquan
                Li</font></font></div>
            </td>
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            </td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;President
              and Chief Executive Officer</font></td>
            <td>&#160;</td>
          </tr>

      </table><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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        </div>
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          <tr>
            <td align="justify" valign="bottom" width="15%" style="border-bottom: black thin solid;">
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            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Larry Goldman,
                CPA</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.2</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Richard B. Goodner,
                Esq.</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.3</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Independent Director&#8217;s Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Dr. Horngjon Shieh
                </font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.4</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Larry Goldman, CPA</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.5</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Richard B. Goodner, Esq.</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.6</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Dr. Horngjon Shieh</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">14.1</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Code
                of Ethics of Winner Medical Group Inc.</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.1</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Summary
                of presentation to prospective investors, dated May 16,
                2006</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.2</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Audit Committee Charter</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.3</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Governance and Nominating Committee
                Charter</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="15%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">99.4</font></div>
            </td>
            <td align="justify" valign="bottom" width="5%">&#160;</td>
            <td align="left" valign="bottom" 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">Winner
                Medical Group Inc. Compensation Committee
                Charter</font></div>
            </td>
          </tr>

      </table>
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{"company-data": {"conformed-name": "WINNER MEDICAL GROUP INC", "cik": "0000808011", "assigned-sic": "3842", "irs-number": "330215298", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-16547", "film-number": "06830830"}, "business-address": {"street1": "WINNER INDUSTRIAL PARK", "street2": "BULONG ROAD", "city": "LONGHUA, SHENZHEN CITY", "state": "F4", "zip": "518109", "phone": "(86-755) 28138888"}, "mail-address": {"street1": "WINNER INDUSTRIAL PARK", "street2": "BULONG ROAD", "city": "LONGHUA, SHENZHEN CITY", "state": "F4", "zip": "518109"}, "former-company": [{"former-conformed-name": "HDH INDUSTRIES INC", "date-changed": "19871120"}, {"former-conformed-name": "LAS VEGAS RESORTS CORP", "date-changed": "19861216"}]}
UNITED
      STATES
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): May 11, 2006 (May 8,
      2006)
Winner
      Medical Group Inc.
(Exact
      name of registrant as specified in its charter)
Nevada
000-16547
33-0215298
(State
                  of Incorporation)
(Commission
                  File No.)
(IRS
                  Employer ID No.)
Winner
      Industrial Park, Bulong Road
Longhua,
      Shenzhen City, 518109
People's
      Republic of China
(Address
      of Principal Executive Offices)
(86-755)
      28138888
Registrant's
      Telephone Number, Including Area Code:
(Former
      name or former address, if changed since last report)
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):
o
Written
      communications
      pursuant to Rule 425 under the Securities Act (17 CFR.425)
o
Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))
o
Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))
ITEM
      5.02
DEPARTURE
      OF DIRECTORS OR PRINCIPAL OFFICERS; ELECTION
OF
      DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS
On
      May 8,
      2006 the Board of Directors of Winner Medical Group Inc. (the "Company"), in
      accordance with Section 3.2 of the Company's Amended and Restated Bylaws,
      increased the size of the board of directors of the Company from 2 to 5 and
      elected Larry Goldman, CPA, Richard B. Goodner, Esq., and Dr. Horngjon Shieh
      (the "Independent Directors") as directors of the Company to fill the vacancies
      created by such increase, each to serve on the Board of Directors as an
"independent director" as defined by Rule 4200(a)(15) of the Marketplace Rules
      of The Nasdaq Stock Market, Inc. (the "Nasdaq Marketplace Rules").
Thereafter,
      the entire Board of Directors, including the Independent Directors, determined
      that Larry Goldman, CPA possess accounting or related financial management
      experience that
qualifies
      him as financially sophisticated within the meaning of Rule 4350(d)(2)(A) of
      the
      Nasdaq Marketplace Rules and that he is an "audit committee financial expert" as
      defined by the rules and regulations of the Securities and Exchange
      Commission.
On
      May 8,
      2006, the Company entered into separate Independent Director's Contracts and
      Indemnification Agreements with each of the Independent Directors. Under the
      terms of the Independent Director's Contracts, Mr. Goldman is entitled to
      $30,000, Mr. Goodner is entitled to $20,000 and Dr. Shieh is entitled to $12,000
      as compensation for the services to be provided by them as Independent
      Directors, and as chairpersons of various board committees, as applicable.
      The
      Company also agreed to grant to Mr. Goldman and Mr. Goodner options to purchase
      up to 10,000 shares of the common stock of the Company for their first year
      of
      service. These options shall be vested in equal installments on a quarterly
      basis,
shall
      have a term of three (3) years from the grant date and have an exercise price
      equal to the fair market value on the grant date. Under the terms of the
      Indemnification Agreements, t
he
      Company agreed to indemnify the Independent Directors against expenses,
      judgments, fines, penalties or other amounts actually and reasonably incurred
      by
      the Independent Directors in connection with any proceeding if the Independent
      Director acted in good faith and in the best interests of the Company.
This
      brief description of the terms of the Independent Director's Contracts and
      Indemnification Agreements is qualified by reference to the provisions of the
      agreements attached to this report as Exhibits 10.1 through 10.6.
Larry
      Goldman, CPA
is a
      certified public accountant and currently serves as the Chief Financial Officer
      of WinWin Gaming, Inc. Prior to his employment with WinWin Gaming, Inc., Mr.
      Goldman was a partner with Livingston Wachtell & Co., CPA's
where
      he
      has acted as an auditor for several publicly traded companies in a variety
      of
      industries
.
Richard
      B. Goodner, Esq.
has
      served as Vice President - Legal Affairs and General Counsel of U.S. Home
      Systems, Inc. since June 2003. From 1997 to June 2003, he was a partner in
      the
      Dallas, Texas law firm of Jackson Walker, L.L.P. He also serves as a director
      of
      China BAK Battery, Inc. Mr. Goodner has practiced in the area of corporate
      and
      securities law for over 35 years and has represented numerous public and private
      companies in a range of general corporate and securities
      matters.
Dr.
      Horngjon Shieh
has
      served as an Assistant Professor at the City University of Hong Kong for the
      past 7 years where he has teaching experience in
Enterprise
      Resource Planning, Accounting Information Systems, Accounting Information
      Systems Security and Control, Financial Accounting, Managerial Accounting,
      Financial Management, Financial Statement Analysis, International Accounting,
      and International Financial Statement Analysis and research experience in
      international accounting, information content and usefulness of financial
      statements, corporate governance, as well as disclosure requirements and capital
      market access.
IT
EM
      5.03
AMENDMENTS
      TO THE REGISTRANT'S CODE OF ETHICS, OR WAIVER OF A PROVISION OF THE CODE OF
      ETHICS
On
      May 9,
      2006, the Board of Directors of the Company adopted a new Code of Ethics that
      applies to all of its directors, officers and employees, including its principal
      executive officer, principal financial officer, and principal accounting
      officer.  The new code replaces the prior code of ethics of the Company
      that applied only to its principal executive officer, principal financial
      officer, principal accounting officer or controller and any person who performed
      similar functions, and addresses, among other things, honesty and ethical
      conduct, conflicts of interest, compliance with laws, regulations and policies,
      including disclosure requirements under the federal securities laws,
      confidentiality, trading on inside information, and reporting of violations
      of
      the code.  A copy of the Code of Ethics is attached to this report as
      Exhibit 14.1 and is incorporated herein by reference. The Code of Ethics will
      also be posted on the corporate governance page of the Company's website at
www.winnermedical.com
as soon
      as practicable.
ITEM
      7.01.
REGULATION
      FD DISCLOSURE
The
      Company intends to provide a presentation to prospective investors on a
      non-confidential basis. A copy of the summary of the presentation is attached
      to
      this report as Exhibit 99.1.
The
      information in this Item 7.01 and Exhibit 99.1 attached hereto shall not be
      deemed "filed" for the purposes of Section 18 of the Exchange Act of 1934, nor
      shall it be deemed incorporated by reference in any filing under the Securities
      Act of 1933, except as shall be expressly set forth by specific reference in
      such filing
.
ITEM
      8.01
OTHER
      EVENTS
On
      May 9,
      2006, the Board of Directors of the Company established an Audit Committee,
      a
      Governance and Nominating Committee and a Compensation Committee and appointed
      each of the Independent Directors to each committee. Mr. Goldman was appointed
      to serve as the Chair of the Audit Committee, Mr. Goodner was appointed to
      serve
      as the Chair of the Governance and Nominating Committee, and Dr. Shieh was
      appointed to serve as the Chair of the Compensation Committee. Copies of the
      Audit Committee Charter, the Governance and Nominating Committee Charter, and
      the Compensation Committee Charter are attached to this report as Exhibits
      99.2,
      99.3 and 99.4, respectively, and are incorporated herein by reference. Each
      committee charter will also be posed on the corporate governance page of the
      Company's website at
www.winnermedical.com
as soon
      as practicable.
ITEM
      9.01
FINANCIAL
      STATEMENTS AND EXHIBITS.
(c)
Exhibits
Exhibit
                Number
Description
                of Exhibit
10.1
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Larry Goldman,
                CPA
10.2
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Richard B. Goodner,
                Esq.
10.3
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Dr. Horngjon Shieh
10.4
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Larry Goldman, CPA
10.5
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Richard B. Goodner, Esq.
10.6
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Dr. Horngjon Shieh
14.1
Code
                of Ethics of Winner Medical Group Inc.
99.1
Summary
                of presentation to prospective investors, dated May 16,
                2006
99.2
Winner
                Medical Group Inc. Audit Committee Charter
99.3
Winner
                Medical Group Inc. Governance and Nominating Committee
                Charter
99.4
Winner
                Medical Group Inc. Compensation Committee
                Charter
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.
Winner
      Medical Group Inc.
Date: May
              11,
              2006
/s/ Jianquan
                Li
President
              and Chief Executive Officer
EXHIBIT
      INDEX
Exhibit
                Number
Description
                of Exhibit
10.1
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Larry Goldman,
                CPA
10.2
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Richard B. Goodner,
                Esq.
10.3
Winner
                Medical Group Inc. Independent Director's Contract, dated as of May 8,
                2006, by and between Winner Medical Group Inc. and Dr. Horngjon Shieh
10.4
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Larry Goldman, CPA
10.5
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Richard B. Goodner, Esq.
10.6
Indemnification
                Agreement, dated as of May 8, 2006, by and between Winner Medical
                Group
                Inc. and Dr. Horngjon Shieh
14.1
Code
                of Ethics of Winner Medical Group Inc.
99.1
Summary
                of presentation to prospective investors, dated May 16,
                2006
99.2
Winner
                Medical Group Inc. Audit Committee Charter
99.3
Winner
                Medical Group Inc. Governance and Nominating Committee
                Charter
99.4
Winner
                Medical Group Inc. Compensation Committee
                Charter