Item 2.05. Costs Associated with Exit or Disposal Activities.

On February 24, 2009, RF Micro Devices, Inc. ("RFMD") announced a manufacturing restructuring that is expected to reduce manufacturing costs related to RFMD's test and assembly operations in Shanghai, China.

RFMD plans to outsource certain non-core manufacturing operations and consolidate RFMD's Shanghai test and assembly operations into RFMD's primary test and assembly facility in Beijing, China (the "Shanghai Actions"). The Shanghai Actions are expected to reduce RFMD's annualized manufacturing costs and operating expenses by approximately $4.5 million, beginning in the December 2009 quarter. The Shanghai Actions are expected to be completed by the end of the September 2009 quarter and result in aggregate pre-tax charges of approximately $4.5 million, which consist of approximately $1.4 million related to one-time employee termination benefits, approximately $1.2 million related to impaired assets, and approximately $1.9 million of expenditures related to lease and other contract termination costs. Of these amounts, approximately $1.2 million relates to non-cash charges, and approximately $3.3 million relates to cash expenditures.

RFMD will continue to evaluate the global macroeconomic environment and pursue additional opportunities to reduce costs and expenses as necessary. The Shanghai Actions are part of RFMD's restructuring related to the current adverse macroeconomic business environment, as disclosed in RFMD's Form 10-Q for the period ended December 27, 2008 and filed on February 5, 2009.

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