UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K/A

Amendment No. 1

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16

UNDER THE SECURITIES EXCHANGE ACT OF 1934

September 18, 2007

Commission File Number 000-29938

Pacific Internet Limited

(Translation of registrant’s name into English)

89 Science Park Drive, #01-07

The Rutherford, Singapore Science Park

Singapore 118261

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form-40-F: þ Form 20-F ¨ Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ¨

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934: ¨ Yes þ No

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b). Not applicable


No.		Document
1.		Media Release dated September 18, 2007

2.		The Company’s amended unaudited financial statements for the quarter ended June 30, 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, thereunto duly authorized.


Date: September 18, 2007	PACIFIC INTERNET LIMITED

	By:	/s/ William L Barney
	Name:	William L Barney
	Title:	Director

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(Company Registration No. 199502086C)

(Incorporated in the Republic of Singapore)

NEWS RELEASE

PacNet Files Amended Form 6-K with regard to Q2 FY07 Results

SINGAPORE, Tuesday, 18 September 2007 – Pacific Internet Limited (Nasdaq: PCNTF) (the “Company”), Asia Pacific’s largest telco-independent Internet Communications Service Provider by geographic reach, announced that it has, on Tuesday, 18 September, filed a Form 6-K/A to correct certain sections of the Form 6-K filed by the Company with the U.S. Securities and Exchange Commission (“SEC”) on Tuesday, 28 August 2007, relating to its results of operations for the three- and six-month periods ended 30 June 2007.

This error relates to the under-accrual of expenses associated with licensing fees, certain expenses related to potential acquisitions being considered by the Company, and legal, accounting and public relations expenses incurred by the Company in connection with the tender offer for the shares of the Company by Connect Holdings Limited.

The Company also wishes to inform its shareholders that it is evaluating the financial impact of the restructuring of its wireless, voice and regional product assets and initiatives, which may include the discontinuance of non-performing assets and initiatives. The Company anticipates that it may be required to recognise a restructuring charge in its third quarter ending 30 September 2007.

-Ends-

Media, Analyst and Investor Relations Contact:

Bernard Ho

Senior Manager, Group Corporate Communications

Pacific Internet Limited

Direct Tel: +65 6771 0443

Mobile: +65 9782 3393

Email: bernard.ho@pacific.net.sg / investor@pacific.net.sg

Editor’s Notes:

About Pacific Internet Limited

Pacific Internet Limited or PacNet (NASDAQ: PCNTF) is the largest telco-independent Internet Communications Service Provider by geographic reach in the Asia Pacific region. The Company has direct presence in Singapore, Hong Kong, the Philippines, Australia, India, Thailand and Malaysia. PacNet delivers a comprehensive suite of Internet data, voice and video services to corporate business and consumer customers. For more information, visit www.pacnet.com.

Cautionary Statement

Statements made in this announcement with respect to PacNet’s current plans, estimates, strategies and beliefs and other statements that are not historical facts are forward-looking statements about the future performance of PacNet. Forward-looking statements include but are not limited to those using words such as “seek”, “expect”, “anticipate”, “estimate”, “believe”, “intend”, “project”, “plan”, “strategy”, “forecast” and similar expressions or future or conditional verbs such as “will”, “would”, “should”, “could”, “may” and “might”. These statements reflect management’s current expectations, beliefs, hopes, intentions or strategies regarding the future and assumptions in light of currently available information. They are subject to a number of risks and uncertainties, including but not limited to (i) changes in the economic, regulatory and political environments in the countries where PacNet operates; (ii) changes and developments in technology and the Internet marketplace; (iii) PacNet’s continued ability to develop and win acceptance of its products and services, which are offered in highly competitive markets; (iv) the success of its joint ventures and alliances; (v) exchange rates, particularly between the Singapore dollar and the U.S. dollar and other currencies in which PacNet makes significant sales or in which its assets and liabilities are denominated; and (vi) the outcome of contingencies. In light of the many risks and uncertainties surrounding the Internet marketplace, the actual results could differ materially from those discussed in the forward-looking statements. PacNet assumes no obligation to update any such statements.

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Pacific Internet Limited

This Form 6-K/A (Amendment No. 1) is being filed to amend the Form 6-K previously filed by the Company with the U.S. Securities and Exchange Commission on August 28, 2007 relating to its results of operations for the three and six month periods ended June 30, 2007. The amendment relates to the under-accrual of expenses associated with licensing fees, certain expenses related to potential acquisitions being considered by the Company, and legal, accounting and public relations expenses incurred by the Company in connection with the tender offer for the shares of the Company by Connect Holdings Limited. The effects of the amendment are disclosed in the note accompanying this Form 6-K/A.

For the convenience of the reader, this Form 6-K/A sets forth the entire Form 6-K, which was prepared and relates to the Company as of June 30, 2007. Unless otherwise stated, the information in this Form 6-K/A not affected by such current amendment is unchanged and reflects the disclosures made at the time of the original filing.

Unaudited Consolidated Balance Sheets as of June 30, 2007

With Comparative Amounts from December 31, 2006


	Dec 31, 2006 S$’000		Jun 30, 2007 S$’000		Jun 30, 2007 US$’000
			As amended		As amended
Cash and cash equivalents	57,821		59,030		38,582
Fixed deposit with financial institution	2,412		2,881		1,883
Accounts receivable - net	38,333		34,016		22,232
Other receivables	7,330		8,265		5,402
Inventories	503		446		292

Total current assets	106,399		104,638		68,391

Investments	39		32		21
Fixed assets - net	19,007		19,339		12,640
Goodwill and intangible assets - net	36,671		39,160		25,595
Other non-current assets	3,923		2,544		1,662

Total non-current assets	59,640		61,075		39,918

TOTAL ASSETS	166,039		165,713		108,309

Bank borrowings	20		18		12
Accounts payable	16,279		15,672		10,243
Other payables	38,051		33,331		21,785
Current portion of capital lease obligations	196		137		90

Total current liabilities	54,546		49,158		32,130

Capital lease obligations, less current portion	102		44		29
Other non-current and deferred liabilities	2,035		1,878		1,227

Total non-current liabilities	2,137		1,922		1,256

Minority interest	588		686		448

Shareholders’ equity
Ordinary shares	114,143		114,628		74,920
Additional paid-in capital	16,093		16,137		10,547
Accumulated deficit and other comprehensive income	(21,468	)	(16,818	)	(10,992	)

Total shareholders’ equity	108,768		113,947		74,475



TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	166,039		165,713		108,309

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Pacific Internet Limited

Unaudited Consolidated Statement of Operations

(In Singapore Dollars)


	Quarter Ended						Year To Date Jun 30,
	Jun 30, 2006 S$’000			Jun 30, 2007 S$’000			2006 S$’000			2007 S$’000
				As amended						As amended
Revenues
Dial up access		5,334			3,710			11,058			7,599
Broadband access		21,245			22,349			42,339			44,012
Leased line access		7,527			11,363			14,493			21,071
IP services/Value added services		10,345			12,462			20,216			23,773
Commission revenues		2,777			1,773			4,595			3,937
Other revenues		730			873			1,676			1,688

Total net revenues		47,958			52,530			94,377			102,080

Cost of sales		23,993			28,283			47,024			54,464

Gross profit		23,965			24,247			47,353			47,616

Other operating costs and expenses
Staff costs		13,129			13,771			26,627			27,529
Sales & marketing		954			1,520			2,137			2,475
Other general & administrative		6,546			6,331			10,678			11,336
Depreciation & amortization		2,111			2,191			4,082			4,243
Allowance for doubtful accounts receivable		207			105			444			164

Total other operating costs and expenses		22,947			23,918			43,968			45,747

Operating income		1,018			329			3,385			1,869

Other income (expenses)
Net interest income		440			347			905			828
Net (loss) gain on foreign currency		(210	)		(97	)		(436	)		224
Loss on disposal of fixed assets		(20	)		(25	)		(16	)		(20	)
Equity in gain of unconsolidated affiliates		103			99			463			437
Others		232			(30	)		351			567

Total other income		545			294			1,267			2,036

Income before income taxes and minority interest		1,563			623			4,652			3,905
Provision for income taxes		(488	)		(386	)		(1,113	)		(1,043	)

		1,075			237			3,539			2,862
Minority interest of consolidated subsidiaries		(48	)		(31	)		(76	)		(78	)

Income before extraordinary item		1,027			206			3,463			2,784
Extraordinary item		—			—			20			—

Net income		1,027			206			3,483			2,784

Net income from continuing operations per share - basic	$	0.08		$	0.01		$	0.26		$	0.20

Net income per share - basic	$	0.08		$	0.01		$	0.26		$	0.20

Net income from continuing operations per share - diluted⁽¹⁾	$	0.07		$	0.01		$	0.25		$	0.20

Net income per share - diluted ⁽¹⁾	$	0.07		$	0.01		$	0.25		$	0.20

Weighted average number of shares outstanding - basic		13,528,812			13,835,170			13,490,113			13,832,085

Weighted average number of shares outstanding - diluted ⁽¹⁾		14,028,528			14,209,495			13,952,811			14,224,907

(1)	Includes all outstanding options under the Company’s Share Option Plans to the extent the outstanding options are dilutive.

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Pacific Internet Limited

Unaudited Consolidated Statement of Operations

(In US Dollars)


	Quarter Ended						Year To Date Jun 30,
	Jun 30, 2006 US$’000			Jun 30, 2007 US$’000			2006 US$’000			2007 US$’000
				As amended						As amended
Revenues
Dial up access		3,486			2,425			7,227			4,967
Broadband access		13,886			14,607			27,673			28,766
Leased line access		4,920			7,427			9,473			13,772
IP services/Value added services		6,761			8,145			13,213			15,538
Commission revenues		1,815			1,159			3,003			2,573
Other revenues		477			571			1,095			1,103

Total net revenues		31,345			34,334			61,684			66,719

Cost of sales		15,682			18,486			30,735			35,597

Gross profit		15,663			15,848			30,949			31,122

Other operating costs and expenses
Staff costs		8,581			9,001			17,403			17,993
Sales & marketing		624			993			1,397			1,618
Other general & administrative		4,278			4,138			6,979			7,409
Depreciation & amortization		1,380			1,432			2,668			2,773
Allowance for doubtful accounts receivable		135			69			290			107

Total other operating costs and expenses		14,998			15,633			28,737			29,900

Operating income		665			215			2,212			1,222

Other income (expenses)
Net interest income		288			227			592			541
Net (loss) gain on foreign currency		(137	)		(63	)		(285	)		146
Loss on disposal of fixed assets		(13	)		(16	)		(10	)		(13	)
Equity in gain of unconsolidated affiliates		67			65			303			286
Others		152			(20	)		229			371

Total other income		357			193			829			1,331

Income before income taxes and minority interest		1,022			408			3,041			2,553
Provision for income taxes		(319	)		(252	)		(727	)		(682	)

		703			156			2,314			1,871
Minority interest of consolidated subsidiaries		(31	)		(20	)		(50	)		(51	)

Income before extraordinary item		672			136			2,264			1,820
Extraordinary item		—			—			13			—

Net income		672			136			2,277			1,820

Net income from continuing operations per share - basic	$	0.05		$	0.01		$	0.17		$	0.13

Net income per share - basic	$	0.05		$	0.01		$	0.17		$	0.13

Net income from continuing operations per share - diluted⁽¹⁾	$	0.05		$	0.01		$	0.16		$	0.13

Net income per share - diluted ⁽¹⁾	$	0.05		$	0.01		$	0.16		$	0.13

Weighted average number of shares outstanding - basic		13,528,812			13,835,170			13,490,113			13,832,085

Weighted average number of shares outstanding - diluted ⁽¹⁾		14,028,528			14,209,495			13,952,811			14,224,907

(1)	Includes all outstanding options under the Company’s Share Option Plans to the extent the outstanding options are dilutive.

(2)	For convenience, Singapore dollar amounts have been translated into U.S dollar amounts at the exchange rate as of Jun 30, 2007, which was S$1.5300 to US$1.00.

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Pacific Internet Limited

Unaudited Consolidated Statement of Cash Flows for Period Ended June 30, 2007

With Comparative Amounts from June 30, 2006


	Period Ended Jun 30,
	2006 S$’000		2007 S$’000		2007 US$’000
			As amended		As amended
OPERATING ACTIVITIES
Net income for the period	3,483		2,784		1,820
Items not involving cash and other adjustments to reconcile net income to cash from operating activities:
Equity in gain of unconsolidated subsidiaries and affiliated	(463	)	(437	)	(286	)
Depreciation and amortization	4,082		4,243		2,773
Loss on disposal of fixed assets	16		20		13
Gain on disposal of intangible assets	(108	)	—		—
Fixed assets written off	12		4		3
Allowance for doubtful accounts receivable	444		99		65
Bad Debts written off	205		65		42
Minority interest	76		78		51
Deferred income tax (benefit) provision	(238	)	318		208
Amortization of deferred compensation	1,297		44		29
Extraordinary item	(20	)	—		—
Changes in non-cash working capital items:
Accounts receivable	(747	)	5,079		3,320
Prepaid expenses and other assets	579		163		107
Inventories	(249	)	81		53
Accounts payable	2,725		(3,645	)	(2,382	)
Other payables / receivables	(6,988	)	(5,037	)	(3,292	)

Cash provided by operating activities	4,106		3,859		2,524

INVESTING ACTIVITIES
Acquisition of fixed assets	(5,028	)	(2,864	)	(1,872	)
Acquisition of intangible assets	—		(177	)	(116	)
Proceeds from sale of fixed assets	35		6		4
Proceeds from sale of intangible assets	210		—		—
Fixed deposit with maturity more than 90 days	(570	)	(469	)	(307	)
Additional interest acquired in a subsidiary	(972	)	(111	)	(73	)
Sale of quoted investment	—		8		5

Cash used in investing activities	(6,325	)	(3,607	)	(2,359	)

FINANCING ACTIVITIES
Bank repayments	(2,466	)	—		—
Capital lease obligations	(178	)	(117	)	(76	)
Proceeds from issuance of ordinary shares	1,468		485		317
Additional capital injection from minority interest	—		20		13

Cash (used in)/provided by financing activities	(1,176	)	388		254

(Decrease)/Increase in cash and cash equivalents	(3,395	)	640		419

Cash and cash equivalents at beginning of period	58,518		57,821		37,792

Effect of exchange rate changes on cash and cash equivalents	(234	)	569		371


Cash and cash equivalents at end of period	54,889		59,030		38,582

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Pacific Internet Limited

Note on Amendment

The Company amended certain consolidated balance sheet and consolidated income statement accounts as of and for the three and six month periods ended June 30, 2007 to correct for the under-accrual of expenses associated with licensing fees, certain expenses related to potential acquisitions being considered by the Company, and legal, accounting and public relations expenses incurred by the Company in connection with the tender offer for the shares of the Company by Connect Holdings Limited.

The following tables isolate each of the amended amounts in the Company’s consolidated balance sheet as of June 30, 2007, consolidated statement of operations for the three and six months ended June 30, 2007, and consolidated statement of cash flows for the six months ended June 30, 2007.


Consolidated Balance Sheet

	As of Jun 30, 2007
	As amended S$’000			As previously reported S$’000
Other payables		33,331			32,477
Accumulated deficit and other comprehensive income		(16,818	)		(15,964	)

Consolidated Statement of Operations

	Quarter ended Jun 30, 2007						Year To Date Jun 30, 2007
	As amended S$’000			As previously reported S$’000			As amended S$’000		As previously reported S$’000
Other general & administrative		6,331			5,477			11,336		10,482
Total other operating costs and expenses		23,918			23,064			45,747		44,893

Operating income		329			1,183			1,869		2,723
Income before income taxes and minority interest		623			1,477			3,905		4,759
Income before extraordinary item		206			1,060			2,784		3,638
Net income		206			1,060			2,784		3,638

Net income from continuing operations per share - basic	$	0.01		$	0.08		$	0.20	$	0.26
Net income per share - basic	$	0.01		$	0.08		$	0.20	$	0.26
Net income from continuing operations per share - diluted	$	0.01		$	0.07		$	0.20	$	0.26
Net income per share - diluted	$	0.01		$	0.07		$	0.20	$	0.26

Consolidated Cash Flows

	Period ended Jun 30, 2007
	As amended S$’000			As previously reported S$’000
Net income for the period		2,784			3,638
Other payables / receivables		(5,037	)		(5,891	)

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PACIFIC INTERNET LTD 6-K/A