8-K

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

October 12, 2006

Date of Report (Date of earliest event reported)

SYNTAX-BRILLIAN CORPORATION

(Exact Name of Registrant as Specified in Charter)

DELAWARE	000-50289	05-0567906
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1600 N. DESERT DRIVE
TEMPE, ARIZONA
85281

(Address of Principal Executive Offices) (Zip Code)

(602) 389-8888

(Registrant’s telephone number, including area code)

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):

o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o    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.

          The registrant is furnishing this Report on Form 8-K in connection with the disclosure of information, in the form of the textual information from a press release released on October 12, 2006. The information in this Report on Form 8-K (including the exhibit) is furnished pursuant to Item 2.02 and shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section.

          The registrant does not have, and expressly disclaims, any obligation to release publicly any updates or any changes in the registrant’s expectations or any change in events, conditions, or circumstances on which any forward-looking statement is based. The text included with this Report is available on the registrant’s website located at www.syntaxbrillian.com, although the registrant reserves the right to discontinue that availability at any time.

Item 9.01. Financial Statements and Exhibits.

(a)	Financial Statements of Business Acquired.
	Not applicable.
(b)	Pro Forma Financial Information.
	Not applicable.
(c)	Shell Company Transactions.
	Not applicable.
(d)	Exhibits.

Exhibit
Number
99.1	Press release from Syntax-Brillian Corporation, dated October 12, 2006, entitled “Syntax-Brillian Corporation Raises Revenue Guidance for Quarter Ended September 30, 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.

	SYNTAX-BRILLIAN CORPORATION
Date: October 12, 2006	By:	/s/ Wayne A. Pratt
		Wayne A. Pratt
		Executive Vice President and Chief Financial Officer

2

EXHIBIT INDEX

99.1 Press release from Syntax-Brillian Corporation, dated October 12, 2006, entitled “Syntax-Brillian Corporation Raises Revenue Guidance for Quarter Ended September 30, 2006”

EX-99.1

EXHIBIT 99.1

For information contact:

Mr. Wayne Pratt
Executive Vice President, CFO
Syntax-Brillian Corporation
+1.602.389.8797
wayne.pratt@syntaxbrillian.com

Syntax-Brillian Corporation Raises Revenue Guidance for
Quarter Ended September 30, 2006

TEMPE, Ariz.—October 12, 2006/Business Wire/—Syntax-Brillian Corporation (Nasdaq: BRLC), one of the fastest-growing manufacturers of HDTVs in North America, announced today that it has raised its revenue guidance for its first fiscal quarter ended September 30, 2006.

“In our quarterly conference call on August 22, 2006, we provided revenue guidance for the quarter ended September 30, 2006 of $65 million to $75 million on unit volumes of 120,000 to 135,000 units” said Wayne Pratt, Syntax-Brillian’s Executive Vice President and Chief Financial Officer. “While the results of the quarter have not yet been finalized, we believe that revenue for the quarter will be above the high end of that range on stronger than expected unit volumes. Additionally, we believe that gross margins will be within the range of 15% to 17% that we had previously forecasted,” he continued.

Syntax-Brillian expects to report its financial results for the quarter ended September 30, 2006 on or shortly after November 2, 2006.

About Syntax-Brillian Corporation
Syntax-Brillian Corporation (www.syntaxbrillian.com) is one of the world’s leading manufacturers and marketers of LCD and LCoS™ HDTVs and digital entertainment products. The company’s lead products include its Olevia brand (www.olevia.com) of widescreen HDTV-ready and HD built-in LCD TVs—one of the fastest growing global TV brands—and its next generation Gen II LCoS™ 720p and 1080p rear-projection HDTVs for the high-end video/audio market. Syntax-Brillian’s global supply chain, Asian operations, and North American sales channels position the company as a market leader in consumer and high-end HDTV and digital entertainment products.

Brillian and LCoS are trademarks or registered trademarks of Syntax-Brillian Corporation.

Certain statements contained in this press release may be deemed to be forward-looking statements under federal securities laws, and Syntax-Brillian intends that such forward-looking statements be subject to the safe harbor created thereby. Such forward-looking statements include, but are not limited to, statements regarding (i) the amount of revenue and gross margin to be reported for the quarter ended September 30, 2006, and (ii) the expected date of reporting financial results for the quarter ended September 30, 2006. Syntax-Brillian cautions that these statements are qualified by important factors that could cause actual results to differ materially from those reflected by the forward-looking statements contained herein. Such factors include (a) changes in estimates related to revenue and sales returns and allowances; (b) changes in estimates related to cost of sales and related vendor credits; (c) the ability to generate, analyze, and provide appropriate accounting data to the Company’s auditors in a timely manner in order to complete the quarterly review; and (e) other risks as detailed in the Company’s Annual Report on Form 10-K for the year ended June 30, 2006.

Home of Olevia HDTV
1600 N. Desert Drive, Tempe, AZ 85281     Main 602.389.8888     Fax 602.389.8997     www.syntaxbrillian.com