807630--6/27/2008--MAN_SANG_HOLDINGS_INC

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{operation, natural, condition}
{loss, insurance, financial}
{condition, economic, financial}
{loan, real, estate}
{stock, price, operating}
{regulation, change, law}
Global or regional recessions may adversely affect consumer purchases of the Group s products The implementation of new tax laws may significantly increase the Group s income tax liability General Real Estate Investment Risks Mr. Cheng Chung Hing, Ricky and Mr. Cheng Tai Po have substantial control over our Company and can affect decisions made by our stockholders The price of our Common Stock may fluctuate significantly, which may result in losses for investors Any future outbreak of Severe Acute Respiratory Syndrome, avian influenza or any other epidemic may adversely affect the Group s operational results

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