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

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        Date of Report (Date of earliest event reported): August 10, 2006


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


   DELAWARE                         1-11860                      04-3144936
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 (State or other                  (Commission                  (IRS Employer
 jurisdiction of                  File Number)              Identification No.)
  incorporation)


       1370 Dell Ave., Campbell, CA                               95008
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(Address of principal executive offices)                        (Zip Code)


       Registrant's telephone number, including area code: (408) 866-8300

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:

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

|_|  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  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 August 10, 2006, Focus Enhancements, Inc. issued a press release discussing
its results of operations for the three and six months ended June 30, 2006. This
press release is attached hereto as Exhibit 99.1 and is being furnished under
Item 2.02 of this Form 8-K.

Item 7.01. Regulation FD Disclosure

On August 10, 2006, Focus Enhancements, Inc. issued a press release discussing,
among other things, 2006 financial guidance. The "2006 Outlook" section and
other information related to our expected future performance in this press
release attached hereto as Exhibit 99.1 are being furnished under Item 7.01 of
this Form 8-K and is not deemed filed for purposes of Section 18 of the Exchange
Act.

Item 9.01. Financial Statements and Exhibits

(c)  Exhibits

     99.1 Focus Enhancements, Inc. earnings press release for the three and six
          months ended June 30, 2006.


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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.


                                              FOCUS ENHANCEMENTS, INC.


Date: August 10, 2006                         By:    /s/ Gary Williams
                                                     -----------------
                                              Name:  Gary Williams
                                              Title: Exec. VP of Finance and CFO


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