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): January 27, 2005

                             BIG DOG HOLDINGS, INC.
             (Exact name of registrant as specified in its charter)

        Delaware                   0-22963                   52-1868665
    ----------------          ----------------           ------------------
    (State or other           (Commission File            (I.R.S. Employer
      jurisdiction                Number)               Identification No.)
   of incorporation)


   121 Gray Avenue, Santa Barbara, CA                     93101
  -------------------------------------           ---------------------
     (Address of Principal Executive                    (Zip Code)
                Offices)

                                 (805)963-8727
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              (Registrant's telephone number, including area code)
            ------------------------------------------------------
         (Former name or former address, if changed, since last report)




                                TABLE OF CONTENTS
                                -----------------

   Item 2.02 Results of Operations and Financial Condition
   -------------------------------------------------------
   Item 7.01 Regulation FD Disclosure
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SIGNATURES
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EXHIBIT INDEX
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EXHIBIT 99.1
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Table of Contents
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Item 2.02. Results of Operations and Financial Condition

The information in this Current Report is being furnished and shall not be
deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of
1934, as amended or otherwise subject to the liabilities of that Section. The
information in this Current Report shall not be incorporated by reference into
any registration statement or other document pursuant to the Securities Act of
1933, as amended.

On January 27, 2005, Big Dog Holdings, Inc. issued a press release announcing
its sales results for the three months ended December 31, 2004. A copy of the
press release is attached as Exhibit 99.1.

Item 7.01. Regulation FD Disclosure

(c) Exhibits

        Exhibit 99.1 -  Press Release of Big Dog Holdings, Inc., dated
                        January 27, 2005.



Table of Contents
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                                   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.


                                                  BIG DOG HOLDINGS, INC.

Dated: January 27, 2005                           By:  /s/ Roberta Morris
                                                       ----------------------
                                                       Roberta Morris
                                                       Chief Financial Officer




Table of Contents
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                                  EXHIBIT INDEX

Exhibit
Number                             Description
------     ---------------------------------------------------------------
 99.1      Press Release of Big Dog Holdings, Inc., dated January 27, 2005