Item 2.05		Costs Associated with Exit or Disposal Activities

     On June 5, 2008, Replidyne, Inc. (the “Company”) commenced and completed a restructuring of its operations pursuant to which it will incur approximately $0.7 million of expense representing cash expenditures for employee related severance benefits pertaining to the termination of the employment of 12 employees. Actions by the Company related to this restructuring were completed on June 5, 2008.

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.