On February 27, 2008, the Company issued a press release reporting the Company’s financial results for the first quarter of the fiscal year ending October 31, 2008.  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 February 27, 2008 entitled “XETA Technologies Reports First Quarter FY08 Financial Results.”

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.