On November 28, 2007, the Company issued a press release reporting the Company’s financial results for the fourth quarter and fiscal year ended October 31, 2007.  A copy of the Company’s press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01   Financial Statements and Exhibits.

(d)           Exhibits

99.1                           Press Release dated November 28, 2007 entitled “XETA Technologies Reports Fourth Quarter and Fiscal 2007 Financial Results”.

The information in this Form 8-K shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, regardless of any general incorporation language in such filing.

SIGNATURES

                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.