UNITED STATES
 
SECURITIES AND EXCHANGE COMMISSION
 
WASHINGTON, D.C. 20549
 
 
FORM 8-K
 
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
Date of report (Date of earliest event reported): August 10, 2006
 
 
Tegal Corporation
(Exact name of Registrant as Specified in its Charter)
 
Delaware
000-26824
68-0370244
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer
Identification No.)
 
2201 South McDowell Boulevard
Petaluma, California 94954
(Address of Principal Executive Offices)
 
(707) 763-5600
(Registrant’s telephone number, including area code)
 
______________________________________________
(Former Name or Former Address, if Changed Since Last Report)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
 
¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 

Item 2.02. Results of Operations and Financial Condition 

On August 10, 2006, Tegal Corporation (the “Company”) issued its first quarter 2007 press release, a copy of which is furnished as Exhibit 99.1 to this Form 8-K and incorporated by reference herein. On August 10, 2006, the Company held a conference call announcing its financial results for the first quarter 2007. The transcript of this conference call is furnished as Exhibit 99.2 to this Form 8-K and is incorporated by reference herein.

Item 9.01.  Financial Statements and Exhibits
 
(c) Exhibits.
 
Exhibit No.
Description
   
99.1
Press Release dated August 10, 2006
   
99.2
Transcript of Tegal Corporation’s first quarter 2007 conference call held on August 10, 2006
 


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.
     
  TEGAL CORPORATION
 
 		  
 		  
 
Date: August 15, 2006 
 By:   /s/ Christine T. Hergenrother
 
Name: Christine T. Hergenrother
 
Title: Chief Financial Officer
 

EXHIBIT INDEX

Exhibit No.
Description
   
99.1
Press Release dated August 10, 2006
   
99.2
Transcript of Tegal Corporation’s first quarter 2007 conference call held on August 10, 2006