ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITIONS.

On March 31, 2009, Vitesse Semiconductor Corporation (the "Company") issued a press release announcing a reduction of approximately 12% in its worldwide workforce. Severance and related charges will be incurred in the second fiscal quarter of 2009. A copy of this press release is attached hereto as Exhibit 99.1.

The information in Exhibit 99.1 shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities under that Section and shall not be deemed to be incorporated by reference into any filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act.

ITEM 2.05 COSTS ASSOCIATED WITH EXIT OR DISPOSAL ACTIVITIES.

On March 31, 2009, the Company reported its plans to reduce its operating expenses while preserving investment in research and development and worldwide customer support.

As part of its cost reduction initiatives, the Company expects to reduce its global workforce by approximately 12%. The Company expects to incur cash charges related to the workforce reduction for severance and other related charges.

The Company expects to recognize the foregoing charges during the second fiscal quarter of 2009 but is unable, at this time, to estimate the amount of cash and total charges, including non-cash impairment charges (if any), it will incur.
As plans are finalized relating to the workforce reduction, charges will be required and will be disclosed in subsequent amendments to this filing, as appropriate.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits.

99.1 Press Release dated March 31, 2009.

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