8-K

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 29, 2008

TRIO-TECH INTERNATIONAL

(Exact Name of Registrant as Specified in Its Charter)

California
(State or Other Jurisdiction of Incorporation)

1-14523	95-2086631
(Commission File Number)	(IRS Employer Identification No.)

16139 Wyandotte St., Van Nuys, California	91406
(Address of Principal Executive Offices)	(Zip Code)

(818) 787-7000
(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 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))

     2.06 Material Impairments

     On February 29, 2008, Registrant determined that a material amount of its property, plant and equipment were impaired under generally accepted accounting principles due to the phase-out of a semiconductor burn-in program provided by Registrant at its facilities in Singapore and China. Registrant has preliminarily estimated the impairment to be in the range of $220 to $230 thousand. This impairment loss is non-cash in nature and will be recorded in the third quarter of 2008.The estimated amount of the assets retirement cost that will result in future cash expenditures ranges from $104 to $132 thousand.

     8.01 Other Events

     On Friday February 29, 2008, Registrant issued a press release indicating that it has received notification from a customer of the phase-out effective April 1, 2008 of a semiconductor burn-in program provided by Registrant at its facilities in Singapore and China. It is estimated that revenue from this burn-in program represented approximately 20% of Registrant’s total revenue during the past twelve months. A copy of the press release is attached hereto as Exhibit 99.1.

     The information in this Current Report, including the exhibit hereto, is being furnished and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liabilities of that Section. The information in this Current Report, including the exhibit hereto, shall not be incorporated by reference into any filings under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing.

     9.01 Exhibits

     (c) Exhibits

99.1 Press release of Trio Tech International dated February 29, 2008.

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: March 5, 2008

TRIO-TECH INTERNATIONAL
By:	/s/ VICTOR H.M. TING
	Victor H.M. Ting, Chief Financial Officer
	and Vice President (Principal Financial Officer)

EX-99.1

Exhibit 99.1

LOS ANGELES
SINGAPORE
SELANGOR
PENANG
BANGKOK
SUZHOU
SHANGHAI

FOR IMMEDIATE RELEASE

Company Contact:
 A. Charles Wilson
 Chairman
 (818) 787-7000

Investor Contact:
 Berkman Associates
 (310) 826-5051
 info@BerkmanAssociates.com

Trio-Tech Provides Business Update

     Van Nuys, CA — February 29, 2008 — Trio-Tech International (AMEX:TRT) announced today that it has received notification from a customer of the phase-out effective April 1, 2008 of a semiconductor burn-in program provided by Trio-Tech from its facilities in Singapore and China.

     “This particular burn-in program is ending somewhat sooner than we had expected as our customer transitions to a new generation product over the coming months. We hope to have the opportunity to provide burn-in services for this new product as well. In the meantime, we are taking steps to reduce our costs in view of the anticipated reduction in service revenue,” said Chief Executive Officer S.W. Yong. He said that revenue from this burn-in program represented approximately 20% of Trio-Tech’s total revenue during the past twelve months.

About Trio-Tech

     Founded in 1958, Trio-Tech International provides third-party semiconductor testing and burn-in services primarily through its laboratories in Southeast Asia. Headquartered in Van Nuys, California, the Company also designs, manufactures and markets equipment and systems used in the testing and production of semiconductors, and distributes semiconductor processing and testing equipment manufactured by others. For further information or to request quotations for any of Trio-Tech’s complete line of semiconductor test equipment, please visit the Company’s Web site at www.triotech.com.

Forward-Looking Statements

     This press release contains statements that are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are based on current expectations, estimates and projections about the Company’s business based, in part, on assumptions made by management. These statements are not guarantees of future performance and involve risks, uncertainties and assumptions that are difficult to predict. Therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements due to numerous factors, including those described above and the following: the effectiveness of the cost reduction initiatives undertaken by the Company, changes in demand for the Company’s products, product mix, the timing of customer orders and deliveries, the impact of competitive products and pricing, excess or shortage of production capacity, and other risks discussed from time to time in the Company’s Securities and Exchange Commission filings and reports. In addition, such statements could be affected by general industry and market conditions and growth rates, and general domestic and international economic conditions. Such forward-looking statements speak only as of the date on which they are made, and the Company does not undertake any obligation to update any forward-looking statement to reflect events or circumstances after the date of this release.

* * * * *

16139 Wyandotte Street, Van Nuys, CA 91406, USA • TEL: (818) 787-7000 • FAX (818) 787-9130