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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                    FORM 8-K

                                 CURRENT REPORT
     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

                                   MAY 2, 2006
                Date of Report (Date of earliest event reported)

                               SONIC FOUNDRY, INC.
             (Exact name of registrant as specified in its chapter)

             Maryland                 1-14007             39-1783372
   (State or other jurisdiction     (Commission         (IRS Employer
         of incorporation)          File Number)     Identification No.)

         222 W. Washington Ave, Suite 775
                Madison, WI 53703                       (608) 443-1600
     (Address of principal executive offices)   (Registrant's telephone number)

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 May 2, 2006, Sonic Foundry, Inc. reported its fiscal 2006 second quarter
ended March 31, 2006 financial results. See attached press release at
exhibit 99.1.

The information in this Report on Form 8-K (including the exhibit) is furnished
and shall not be deemed to be "filed" for purposes of the Securities Exchange
Act of 1934, as amended (the "Exchange Act"), nor shall it be deemed
incorporated by reference in any filing made by the Company under the Securities
Act of 1933, as amended, or the Exchange Act, except as expressly set forth by
specific reference in such a filing.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

   (d)    Exhibits

   99.1   Press release concerning financial results for the fiscal 2006 second
          quarter ended March 31, 2006.



                                  EXHIBIT LIST

NUMBER                             DESCRIPTION
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99.1      Press release concerning financial results for the fiscal 2006 second
          quarter ended March 31, 2006.



                                    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 thereunto duly authorized.

                                                   Sonic Foundry, Inc.
                                                   -------------------
                                                      (Registrant)


May 2, 2006                                        By:  /s/ Kenneth A. Minor
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                                                        Kenneth A. Minor
                                                        Chief Financial Officer