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): ~~September~~December 2921, 2006

GLOBAL EPOINT, INC.

(Exact Name of Registrant as Specified in Its Charter)

Nevada	001-15775	33-0423037
(State or Other Jurisdiction ofIncorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)

339 South Cheryl Lane,

City of Industry, California 91789

(Address of principal executive offices)

(909) 869-1688

(Registrant’s telephone number, including area code)

Not Applicable

(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 obligations 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 240.14d-2(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 84.01 ~~Other~~Changes ~~Events~~in Registrant’s Certifying Accountant.

On ~~September~~December 2921, 2006, ~~Global ePoint, Inc. (~~the ~~“Company”)~~Audit ~~received~~Committee ~~redemption notices from certain holders~~ of the ~~Company’s~~Board ~~Series C and Series E preferred stock demanding that the Company repurchase an aggregate~~ of ~~136,908~~Directors ~~shares~~ of ~~its~~Global ~~Series C preferred stock~~ePoint, ~~representing~~ ~~27% of the issued and outstanding Series C preferred stock, and 95,703 shares of its Series E preferred stock, representing 82% of the issued and outstanding Series E preferred stock~~Inc. ~~Subsequently,~~ (the “Company”) ~~received~~approved ~~redemption notices demanding that~~ the ~~Company~~selection ~~repurchase an additional 68,454 shares~~ of ~~Series~~Vasquez & ~~C preferred stock~~Company, ~~and~~LLP ~~6,175~~to ~~shares~~serve ofas ~~Series E preferred stock. Currently,~~ the ~~aggregate~~Company’s ~~redemption~~independent ~~amount~~public accountants ~~under~~for the ~~notices~~fiscal ~~received~~year byending ~~the Company is $5~~December 31,~~668,914, plus~~ ~~accrued and unpaid dividends~~2006.

~~Pursuant~~During to the ~~terms~~Company’s oftwo ~~the~~most ~~Certificates~~recent offiscal ~~Designations~~years ~~for the Series C~~ended December 31, D2005 and E2004 ~~preferred~~and ~~stock, if~~ the ~~Company’s~~subsequent ~~common~~interim ~~stock~~period isthrough ~~not~~December 21, ~~listed~~2006, on the ~~New~~Company ~~York~~did ~~Stock~~not ~~Exchange,~~consult ~~American~~with ~~Stock~~Vasquez & ~~Exchange~~Company, ~~Nasdaq~~LLP ~~National~~with ~~Market,~~respect ~~Nasdaq~~to ~~Capital Market or~~ the ~~OTC~~application ~~Bulletin~~of ~~Board~~accounting ~~for~~principles to a ~~period~~specified oftransaction, either ~~seven~~completed ~~consecutive~~or ~~trading days~~proposed, ~~holders~~or of the ~~outstanding preferred~~type ~~shares~~of ~~may~~audit ~~elect~~opinion that ~~the~~might ~~Company~~be ~~repurchase~~rendered ~~their preferred shares. Effective upon the opening of the market~~ on ~~September 19, 2006,~~ the Company’s ~~securities~~financial ~~were~~statements, ~~delisted~~or ~~from~~any ~~the~~other ~~Nasdaq~~matters ~~Capital~~or ~~Market.~~reportable ~~Since~~events ~~that~~as ~~time,~~set ~~the Company’s~~forth ~~common~~in ~~stock~~Items ~~has~~304(a)(2)(i) ~~been~~and ~~trading~~(ii) of onRegulation ~~the electronic Pink Sheets~~S-B.

As of the date of this report, there are outstanding 501,917 shares of Series C preferred stock, 5,500 shares of Series D preferred stock and 117,313 shares of Series E preferred stock. Under the applicable provisions of the Certificates of Designations for the Series C, D and E preferred stock, the redemption payment amounts for the Series C, D, and E preferred stock is $2.80 per share, $50 per share and $50 per share, respectively, plus accrued but unpaid dividends. In the event holders of all of the Series C, D and E preferred stock are entitled to have their preferred stock redeemed, the aggregate redemption amount would be $7,546,018, plus accrued but unpaid dividends.

All required redemption payments are due within sixty (60) days of the date the Company receives written notice from such stockholder of its election. The Certificate of Designations and other documents relating to the Series C, D, and E transactions were filed as exhibits to the Company’s Current Reports on Forms 8-K filed on June 7, 2005, November 14, 2005, and May 25, 2006, respectively. All of these documents are available on the Securities and Exchange Commission’s website at www.sec.gov.

The Company is currently working to get its common stock listed on the OTC Bulletin Board and intends to pursue negotiations with the holders of its Series C, D and E preferred stock to resolve their redemption demands without the need for the Company to make the required redemption payment. There can be no assurance that the Company will be successful in resolving the redemption demands on terms satisfactory to the Company. There can also be no assurance that the Company will not receive additional redemption demands from other holders of its Series C, D, and E preferred stock.

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.

October 27, 2006	GLOBAL EPOINT, INC.
December 27, 2006		GLOBAL EPOINT, INC.
	~~/s/ Toresa Lou~~	/s/ Toresa Lou
	Toresa Lou,
		Toresa Lou, Chief Executive Officer
	Chief Executive Officer

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