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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001209191-06-067376.txt : 20061229
<SEC-HEADER>0001209191-06-067376.hdr.sgml : 20061229
<ACCEPTANCE-DATETIME>20061229154011
ACCESSION NUMBER:		0001209191-06-067376
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061220
FILED AS OF DATE:		20061229
DATE AS OF CHANGE:		20061229

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TUT SYSTEMS INC
		CENTRAL INDEX KEY:			0000878436
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				942958543
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		6000 SW MEADOWS RD, SUITE #200
		CITY:			LAKE OSWEGO
		STATE:			OR
		ZIP:			97035
		BUSINESS PHONE:		971-217-0400

	MAIL ADDRESS:	
		STREET 1:		6000 SW MEADOWS RD, SUITE #200
		CITY:			LAKE OSWEGO
		STATE:			OR
		ZIP:			97035

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TUTANKHAMON ELECTRONICS INC
		DATE OF NAME CHANGE:	19940308

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MOTOROLA INC
		CENTRAL INDEX KEY:			0000068505
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25291
		FILM NUMBER:		061305766

	BUSINESS ADDRESS:	
		STREET 1:		1303 E ALGONQUIN RD
		CITY:			SCHAUMBURG
		STATE:			IL
		ZIP:			60196
		BUSINESS PHONE:		8475765000

	MAIL ADDRESS:	
		STREET 1:		1303 EAST ALGONQUIN ROAD
		CITY:			SCHAUMBURG
		STATE:			IL
		ZIP:			60196

	FORMER NAME:	
		FORMER CONFORMED NAME:	MOTOROLA DELAWARE INC
		DATE OF NAME CHANGE:	19760414
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>c11157_01mi.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-12-20</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000878436</issuerCik>
        <issuerName>TUT SYSTEMS INC</issuerName>
        <issuerTradingSymbol>TUTS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000068505</rptOwnerCik>
            <rptOwnerName>MOTOROLA INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1303 EAST ALGONQUIN ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>SCHAUMBURG</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60196</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnotes (1)(2)</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Motorola, Inc. (&quot;Motorola&quot;) is filing this Form 3 solely because Motorola may be deemed a beneficial owner pursuant to Section 13(d) of the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), of 12,719,979 shares (the &quot;Shares&quot;) of common stock of Tut Systems, Inc. (&quot;Tut&quot;) that are subject to a Voting Agreement and Irrevocable Proxy dated as of December 20, 2006, entered into by Motorola with each of Kopp Investment Advisors, LLC, Kopp Holding Company, Kopp Funds, Inc. and Leroy C. Kopp (the &quot;Voting Agreement&quot;) in connection with the Agreement and Plan of Merger, dated as of December 20, 2006, by and among Motorola, Motorola GTG Subsidiary V Corp., a wholly owned subsidiary of Motorola, and Tut (the &quot;Merger Agreement&quot;). For additional information regarding the Voting Agreement and the Merger Agreement, see the Schedule 13D filed by Motorola with the Securities and Exchange Commission on the date hereof.</footno
te>
        <footnote id="F2">Motorola disclaims beneficial ownership of the Shares and this filing shall not be deemed an admission that Motorola is the beneficial owner of the Shares for purposes of Section 16 of the Exchange Act or for any other purpose.  Motorola has no &quot;pecuniary interest&quot; in the Shares.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Carol Forsyte, Corporate Vice President, Motorola, Inc.</signatureName>
        <signatureDate>2006-12-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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