Item 2.02 of Form 8-K and shall not be deemed “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.


Item 7.01                      Regulation FD Disclosure.

On June 5, 2008, at 11:00 a.m. CDT, Cabot Microelectronics Corporation will publish a presentation entitled “Cabot Microelectronics 2008 Investor Day Presentation” in the “Presentations” area of the “Investor Relations” section of CMC’s website.  This presentation will be discussed during its 2008 Investor Day activities, which will be webcast live on June 5, 2008, from 12:00 noon to 3:00 p.m., CDT.  It includes a discussion of certain aspects of CMC’s business and certain non-GAAP financial measures, as described in greater detail in Item 2.02 above.

CMC assumes no obligation to update such information in the future.

This information is being furnished pursuant to Item 7.01 of Form 8-K and shall not be deemed “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.


Item 9.01                      Financial Statements and Exhibits.


(c)
Exhibits
   
 
The following exhibit is being furnished, not filed, herewith pursuant to  Items 2.02 and 7.01 of Form 8-K:
   
 
99.1           “Reconciliation of Non-GAAP Financial Measures.”


 
 





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 hereunto duly authorized.

 
CABOT MICROELECTRONICS CORPORATION
     
     
Date: June 5, 2008
By:
/s/ WILLIAM S. JOHNSON
   
William S. Johnson
   
Vice President and Chief Financial Officer
   
[Principal Financial Officer]



 
 

INDEX TO EXHIBITS

Exhibit Number
Title
99.1
“Reconciliation of Non-GAAP Financial Measures.”



 
4