6-K

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

For May 21, 2007
Commission File Number: 333-137664

Avago Technologies Finance Pte. Ltd.

(Translation of registrant’s name into English)

Republic of Singapore
(Jurisdiction of incorporation or organization)

1 Yishun Avenue 7
Singapore 768923
Tel: (65) 6755-7888
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:
þ Form 20-F      o Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): o

Indicate by check mark whether the registrant by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934:
o Yes       þ No

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): Not applicable.

TABLE OF CONTENTS

	Item 2.05 Costs Associated with Exit or Disposal Activities
SIGNATURE
EXHIBIT 99.1

Item 2.05 Costs Associated with Exit or Disposal Activities

On May 18, 2007, Avago Technologies Finance Pte. Ltd. (the “Company”) announced further expansion of its manufacturing outsourcing program. As a result of these latest actions, the Company will reduce its Singapore workforce by approximately 230 employees and expects to record a cash charge of approximately $4 million in its third fiscal quarter, ending July 31, 2007.

Financial Statements and Exhibits.

          (d) Exhibits.

Exhibit No.	Description
99.1	Press release issued by Avago Technologies on May 18, 2007 entitled “Avago Technologies Announces Expansion of Manufacturing Outsourcing”

SIGNATURE

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, thereunto duly authorized.

Date: May 21, 2007

Avago Technologies Finance Pte. Ltd.
By:	/s/ Mercedes Johnson
Name:	Mercedes Johnson
Title:	Senior Vice President, Finance and Chief Financial Officer

INDEX TO EXHIBITS FILED WITH
THE REPORT ON FORM 6-K DATED MAY 21, 2007

Exhibit No.	Description
99.1	Press release issued by Avago Technologies on May 18, 2007 entitled “Avago Technologies Announces Expansion of Manufacturing Outsourcing”

EX-99.1

Exhibit 99.1

Avago Technologies Announces Expansion of Manufacturing Outsourcing

SAN JOSE, Calif., — May 18, 2007 — Avago Technologies, a leading supplier of analog interface components for communications, industrial and consumer applications, today announced further expansion of its manufacturing outsourcing program. As a result of these latest actions, the Company will reduce its Singapore workforce by approximately 230 employees and expects to record a cash charge of approximately $4 million in its third fiscal quarter, ending July 31, 2007.

“In January 2007, we announced a strategic shift in our business model to increase customer competitiveness in our four core markets by focusing existing resources on higher value-added activities such as new product introduction, research and development, marketing and supply chain management,” said Hock E. Tan, president and CEO of Avago Technologies. “This strategy has increased the flexibility in our cost structure and enabled us to better deal with the cyclical trends that impact our industry.”

About Avago Technologies

Avago Technologies is a leading supplier of analog interface components for communications, industrial and consumer applications. With a global employee presence, Avago provides an extensive range of analog, mixed-signal and optoelectronic components and subsystems to more than 40,000 customers. The Company’s products serve four end markets: industrial and automotive, wired infrastructure, wireless communications, and computer peripherals. It is recognized for providing high-quality products along with strong customer service. Avago’s heritage of technical innovation dates back 40 years to its Agilent/Hewlett-Packard roots. Information about Avago is available on the Web at www.avagotech.com.

Safe Harbor Statement

This announcement and supporting materials may contain forward-looking statements which address our expected future business and financial performance. These forward looking statements are based on current expectations, estimates, forecasts and projections of future Company or industry performance based on management’s judgment, beliefs, current trends and market conditions, and involve risks and uncertainties that may cause actual results to differ materially from those contained in the forward-looking statements. Accordingly, we caution you not to place undue reliance on these statements. Our Registration Statement on Form F-4 filed with the SEC on January 8, 2007, recent Current Reports on Form 6-K, and other Avago filings with the U.S. Securities and Exchange Commission (“SEC”) (which you may obtain for free at the SEC’s website at http://www.sec.gov) discuss some of the important risk factors that may affect our business, results of operations, and financial condition. These forward-looking statements are made only as of the date of this communication and Avago undertakes no obligation to update or revise these forward-looking statements.
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Avago, Avago Technologies, and the A logo are trademarks of Avago Technologies Limited in the United States and other countries.

Investor Contact:
Jim Fanucchi
Summit IR Group Inc.
(408) 404-5400
jim@summitirgroup.com