-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NQH8hNjFSviubMGZiqsNoIxR5h7slyRpmMBHt5+acQEXvqbDJ5K5Um78/o3HS8jt
 0KSnVholW1VETFo+hw5GAQ==

<SEC-DOCUMENT>0001458931-09-000004.txt : 20090323
<SEC-HEADER>0001458931-09-000004.hdr.sgml : 20090323
<ACCEPTANCE-DATETIME>20090323155556
ACCESSION NUMBER:		0001458931-09-000004
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090323
DATE AS OF CHANGE:		20090323
EFFECTIVENESS DATE:		20090323

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Galleon Emerging Technology Offshore, Ltd.
		CENTRAL INDEX KEY:			0001458933
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-128390
		FILM NUMBER:		09698835

	BUSINESS ADDRESS:	
		STREET 1:		590 MADISON AVE., 34TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			30309
		BUSINESS PHONE:		212-371-2939

	MAIL ADDRESS:	
		STREET 1:		590 MADISON AVE., 34TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			30309
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0301</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001458933</cik>
        <entityName>Galleon Emerging Technology Offshore, Ltd.</entityName>
        <issuerAddress>
            <street1>590 MADISON AVE., 34TH FLOOR</street1>
            <street2></street2>
            <city>NEW YORK</city>
            <stateOrCountry>NY</stateOrCountry>
            <zipCode>30309</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>212-371-2939</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>Galleon Communications Offshore, Ltd.</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>D8</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Raj</firstName>
                <middleName></middleName>
                <lastName>Rajaratnam</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Galleon Group, LLC</street1>
                <street2>590 Madison Avenue, 34th Floor</street2>
                <city>New York</city>
                <stateOrCountry>NY</stateOrCountry>
                <zipCode>10022</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Robert</firstName>
                <middleName></middleName>
                <lastName>Arnott</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>Advanced Fund Administration (Cayman)</street1>
                <street2>5th Floor, Zephyr House</street2>
                <city>George Town, Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1 1109</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ian</firstName>
                <middleName></middleName>
                <lastName>Boxall</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>340 Prospect Road</street1>
                <street2></street2>
                <city>Grand Cayman</city>
                <stateOrCountry>E9</stateOrCountry>
                <zipCode>KY1-1007</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2001-10-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>212708850</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>27</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>9000</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Galleon Emerging Technology Offshore, Ltd.</issuerName>
                <signatureName>George Lau</signatureName>
                <nameOfSigner>George Lau</nameOfSigner>
                <signatureTitle>Authorized Person</signatureTitle>
                <signatureDate>2009-03-23</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----