ITEM 7.01 REGULATION FD DISCLOSURE.

On January 6, 2009, Vitesse Semiconductor Corporation (the "Company") will present certain business and financial information at the Needham & Company Growth Stock Conference. A copy of the presentation is furnished as Exhibit 99.1 to this Form 8-K and is incorporated herein by reference.

The information in this Current Report on Form 8-K, including Exhibit 99.1 hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section. The information in this Current Report shall not be incorporated by reference into any filing 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 or document.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits.

99.1 Vitesse Semiconductor Corporation Corporate Overview Presentation, January 6, 2009.

---