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 Exchange Act of 1934

Date of report (date of earliest event reported): September 13, 2006

SUN NEW MEDIA, INC.

(Exact name of registrant as specified in its charter)

Minnesota
(State or other
jurisdiction of
incorporation) 000-26347
(Commission File No.) 410985135
(I.R.S. Employer
Identification No.)

P.O. Box 297
1142 South Diamond Bar Boulevard
Diamond Bar, California 91765
(Address of principal executive offices)

Registrant’s telephone number, including area code:
1-888-865-0901 ext. 322

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 230.425)

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 4.01 Changes in Registrant’s Certifying Accountant.

     On September 13, 2006, Sun New Media, Inc. (the “Company”) engaged Grant Thornton as its independent accountant to audit the Company’s financial statements for the fiscal year ended March 31, 2007. As set forth in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 24, 2006, the Company engaged Bernstein and Pinchuk LLP to audit the Company’s financial statements for the fiscal year ended March 31, 2006 while the Company continued to meet with larger and more recognized accounting firms to engage on a long term basis. As a result of this selection process, the Company’s board of directors approved the engagement of Grant Thornton.

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.

Date: September 19, 2006

SUN NEW MEDIA INC.
By:	/s/ Frank Zhao
	Frank Zhao, Chief Financial Officer