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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    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): October 27, 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))

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Item 2.02. Results of Operations and Financial Condition.

On October 27, 2005, Vitesse Semiconductor Corporation issued a press release
announcing its financial results for the quarter and fiscal year ended September
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
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99.1            Press release of Vitesse Semiconductor Corporation dated October
                27, 2005, announcing its financial results for the quarter and
                fiscal year ended September 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: October 27, 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 October 27,
          2005, announcing its financial results for the quarter and fiscal year
          ended September 30, 2005.