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 13, 2005

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.)

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:

o Written communications pursuant to Rule 425 under the Securities Act

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

Item 4.01   Changes in Registrant’s Certifying Accountant

          The Audit Committee of the Board of Directors of XETA Technologies, Inc. (the “Company”) has engaged Tullius Taylor Sartain & Sartain LLP (“TTSS”) as the Company’s independent auditors effective May 13, 2005.  During the Company’s fiscal years ended October 31, 2003 and October 31, 2004 and through May 13, 2005, the Company did not consult with TTSS regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

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 17, 2005	By:	/s/ ROBERT B. WAGNER
		Robert B. Wagner
		Chief Financial Officer