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                      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):
                                  May 8, 2000


                                  PALM, INC.
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            (Exact name of registrant as specified in its charter)


         Delaware                      0-29597                   94-3150688
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(State or other jurisdiction         (Commission           (IRS Employer
of incorporation)                    File Number)           Identification No.)

                          5470 Great America Parkway
                                Santa Clara, CA
                                     95052

                   (Address of Principal Executive Offices)
                                  (Zip Code)

       Registrant's telephone number, including area code: (408) 326-9000


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         (Former name or former address, if changed since last report)

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Item 5.  Other Events

     On March 8, 2000 3Com Corporation and Palm, Inc. announced that 3Com's
Board of Directors has declared a stock dividend of all 3Com's shares in Palm
and that the shares will be distributed to 3Com shareholders of record as of
5:00 PM Eastern Daylight Time on July 27, 2000.


Item 7.    Financial Statements and Exhibits

      (c)  Exhibits

           The following exhibits are filed herewith:

           99.1  Text of Press Release, dated May 8, 2000, titled "3Com Board
                 Sets Record Date And Distribution Date For Palm Stock
                 Dividend."

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                                   SIGNATURE

     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.


                                  PALM, INC.


Date:  May 12, 2000               By:  /s/  Judy Bruner
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                                       Judy Bruner
                                       Senior Vice President and Chief Financial
                                       Officer

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                                 EXHIBIT INDEX
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         99.1  Text of Press Release, dated May 8, 2000, titled "3Com Board Sets
               Record Date And Distribution Date For Palm Stock Dividend."

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