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 and Exchange Act of 1934

Date of Report (Date of earliest event reported):  May 25, 2004

XETA Technologies, Inc.
(Exact name of registrant as specified in its charter)
Oklahoma	0-16231	73-1130045
(State or other jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1814 West Tacoma, Broken Arrow, Oklahoma	74012
(Address of principal executive offices)	(Zip Code)
Registrant’s telephone number, including area code: 918-664-8200
(Former name or address, if changed since last report.)

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

  (c)     Exhibits.

     99.1     Press release issued by XETA Technologies, Inc. dated May 25, 2004.

Item 12.  Results of Operations and Financial Condition.

On May 25, 2004, XETA Technologies, Inc. issued a press release reporting the Company’s financial results for the second quarter of fiscal 2004.  A copy of the Company’s press release is attached hereto as Exhibit 99.1.

The information in this Form 8-K shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, regardless of any general incorporation language in such filing.

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. 

	XETA TECHNOLOGIES, INC.
	(Registrant)
Dated:   May 25, 2004	By:	/s/ ROBERT B. WAGNER
		Robert B. Wagner
		Chief Financial Officer

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