UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) February 22, 2007

POINT.360

(Exact name of registrant as specified in its charter)

California

 (State or other jurisdiction of incorporation)

0-21917	95-4272619
(Commission File Number)	(IRS Employer Identification No.)

2777 North Ontario Street, Burbank, CA	91504
(Address of principal executive offices)	(Zip Code)

(818) 565-1400

 (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:

__ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

__ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

__ 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))

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Item 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On February 22, 2007, Point.360 issued a press release announcing financial results for the fourth quarter and twelve months ended December 31, 2006. Included in the press release issued by the Company and furnished herewith as Exhibit 99 are certain non-GAAP financial measures.

Management of the Company believes such non-GAAP financial measures are useful to investors in assessing the financial condition and results of operations and because they present certain cash flow and balance sheet statistics, and the effects of unusual transactions.

A copy of the press release follows as Exhibit 99.

Item 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

99  Press release dated February 22, 2007.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Point.360
	(Registrant)
Date: February 22, 2007	By: /s/ Alan R. Steel
	Alan R. Steel
	Executive Vice President,
	Finance and Administration,
	Chief Financial Officer

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