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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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                                    FORM 8-K

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                             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 24, 2006

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                             BLUE COAT SYSTEMS, INC.
             (Exact Name of Registrant as Specified in its Charter)

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            Delaware                   000-28139               91-1715963
  (State or Other Jurisdiction        (Commission           (I.R.S. Employer
       of Incorporation)              File Number)       Identification Number)

                              420 North Mary Avenue
                           Sunnyvale, California 94085
                                 (408) 220-2200
             (Addresses, including zip code, and telephone numbers,
              including area code, of principal executive offices)

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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 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 OPERATION AND FINANCIAL CONDITION

On May 24, 2006, Blue Coat Systems, Inc. (the "Company") issued a press release
announcing the Company's financial results for its fourth quarter and fiscal
year ended April 30, 2006. A copy of the Company's press release is attached
hereto as Exhibit 99.1.

The information in this Current Report is being furnished and shall not be
deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of
1934, as amended, or otherwise subject to the liabilities of that Section. The
information in this Current Report shall not be incorporated by reference into
any registration statement or other document pursuant to the Securities Act of
1933, as amended, except as shall be expressly set forth by specific reference
in such filing.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

     (d)    Exhibits.

            99.1    Press Release, dated May 24, announcing the Company's
                    results for the fourth quarter and fiscal year
                    ended April 30, 2006.



                                   SIGNATURES

     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.

                                             BLUE COAT SYSTEMS, INC.


DATE:  May 24, 2006                          By:  /s/  Kevin S. Royal
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                                                  Kevin S. Royal
                                                  Chief Financial Officer
                                                  (Principal Financial and
                                                  Accounting Officer)



                                INDEX TO EXHIBITS

EXHIBIT NUMBER    DESCRIPTION
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99.1              Press Release of Blue Coat Systems, Inc., dated May 24, 2006.