8-K/A

UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) April 28, 2005

IKON Office Solutions, Inc.

(Exact name of registrant as specified in its charter)

       OHIO        
(State or other
jurisdiction of
incorporation)    File No. 1-5964   
 (Commission File
 Number)
                     23-0334400    
 (IRS Employer
 Identification
 Number)

  70 Valley Stream Parkway, Malvern, Pennsylvania      19355   

Registrant’s telephone number, including area code: (610) 296-8000

                       Not Applicable                       
(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):

         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))

Explanatory Note

On May 4, 2005, IKON Office Solutions, Inc. (the “Company”) filed a current report on Form 8-K (the “Initial Form 8-K”) to, among other things, furnish an exhibit describing certain preliminary and unaudited financial information relating to the Company’s discontinued operations for fiscal 2004 as well as the first two quarters of fiscal 2005. The Company is herein amending and restating exhibit 99.3 filed with its Initial Form 8-K.

Section 7 – Regulation FD

Item 7.01.   Regulation FD Disclosure.

The Company is furnishing as Exhibit 99.3 to this report selected unaudited financial information relating to the Company’s discontinued operations for fiscal 2004 as well as the first two quarters of fiscal 2005.

Section 9 – Financial Statements and Exhibits

Item 9.01.   Financial Statements and Exhibits.

The following exhibit shall be deemed to be filed or furnished, depending on the relevant item requiring such exhibit, in accordance with the provisions of Item 601 of Regulation S-K:

99.3   Selected unaudited financial information relating to the Company's discontinued operations.

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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.

IKON OFFICE SOLUTIONS, INC.

 By:     /s/ Robert F. Woods        
          Robert F. Woods
          Senior Vice President and
          Chief Financial Officer

Dated: July 8, 2005

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EX-99

Exhibit 99.3

IKON Office Solutions, Inc.
Discontinued Operations - Selected Financial Information
March 31, 2005
(in thousands, except per share data)

UNAUDITED
	Q205		Q105		Q404		Q304		Q204		Q104
Total revenue	$     8,555		$   11,524		$   10,696		$   13,804		$   11,416		$   11,927
Cost of sales	$     8,071		$     8,474		$     8,299		$   10,279		$     8,421		$     8,817
Net loss	$    (8,675	)	$    (1,126	)	$    (1,638	)	$       (809	)	$    (1,180	)	$       (988	)
Basic loss per common share	$      (0.06	)	$      (0.01	)	$      (0.01	)	$      (0.01	)	$      (0.01	)	$      (0.01	)
Diluted loss per common share	$      (0.06	)	$      (0.01	)	$      (0.01	)	$      (0.01	)	$      (0.01	)	$      (0.01	)
Basic Weighted Average Common Shares Outstanding	140,404		141,477		144,955		147,657		147,453		146,503
Diluted Weighted Average Common Shares Outstanding	142,505		163,246		166,891		150,531		170,901		169,167