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): July 21, 2005

                        VITESSE SEMICONDUCTOR CORPORATION
                            (Exact Name of Registrant
                            as Specified in Charter)

                                    Delaware
                 (State or Other Jurisdiction of Incorporation)

          0-19654                                          77-0138160
(Commission File Number)                       (IRS Employer Identification No.)

741 Calle Plano, Camarillo, California                       93012
(Address of Principal Executive Offices)                   (Zip Code)

                                 (805) 388-3700
              (Registrant's telephone number, including area code)

                                       N/A
          (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):

|_|  Written communications pursuant to Rule 425 under the Securities Act
     (17 CFR 230.425)

|_|  Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act
     (17 CFR 240.14a-12(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 2.02.  Results of Operations and Financial Condition.

On July 21, 2005, Vitesse Semiconductor Corporation issued a press release
announcing its financial results for the quarter ended June 30, 2005. A copy of
this press release is attached hereto as Exhibit 99.1 and is incorporated by
reference herein.

This information shall not be deemed "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), or
incorporated by reference in any filing under the Securities Act of 1933, as
amended, unless expressly set forth by specific reference in such filing.


Item 9.01.  Financial Statements and Exhibits.

(c) Exhibits


Exhibit No.                                Description
- -----------      ---------------------------------------------------------------
99.1             Press release of Vitesse Semiconductor Corporation dated
                 July 21, 2005, announcing its financial results for the quarter
                 ended June 30, 2005.




                                   SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.


Date:  July 21, 2005                VITESSE SEMICONDUCTOR CORPORATION



                                            By: /s/ Yatin Mody
                                                --------------------
                                            Name: Yatin Mody
                                            Chief Financial Officer




                                  EXHIBIT INDEX

99.1     Press release of Vitesse Semiconductor Corporation dated July 21, 2005,
         announcing its financial results for the quarter ended June 30, 2005.