8-K

                                  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 Exchange Act of 1934

      Date of Report (Date of earliest event reported): DECEMBER 21, 2005

                              BLUEGATE CORPORATION
              Exact name of registrant as specified in its Charter)

            Nevada                      000-22711               76-0640970
       (State or other              (Commission File          (IRS Employer
jurisdiction of Incorporation)           Number)          Identification Number)

     701 North Post Oak, Road, Suite 630, Houston, Texas              77024
          (Address of principal executive offices)                  (Zip Code)

                         Registrant's telephone number,
                      Including Area Code: (713) 686-1100

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:

[_]  Written communications pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[_]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
     (17 CFR 240.14a-12)

[_]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
     Exchange Act (17 CFR 240.13e-4(c))



ITEM 2.02     RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

     On December 21, 2005, we issued a press release which reports our revenue
and profitability guidance for 2005, 2006 and 2007, is furnished as Exhibit
99.1.


EXHIBIT INDEX
     The following exhibits are furnished with this Form 8-K:
          Exhibit 99.1: Press Release of Bluegate Corp. Dated December 21, 2005.



                                   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.

                                         BLUEGATE CORPORATION



     Date: December 22, 2005            /s/ Steven M. Plumb, CPA
                                         Steven M. Plumb
                                         Chief Financial Officer

EX-99.1

Exhibit 99.1

               BLUEGATE REPORTS OCT/NOV REVENUE INCREASE OF 270%,
           REVENUE AND PROFITABILITY GUIDANCE FOR 2005, 2006 AND 2007

HOUSTON, TX, USA - December xx, 2005 - Bluegate Corp. (OTCBB: BGAT-News), a
provider of specialized HIPAA-compliant IT outsourcing and managed security and
interoperability solutions for hospitals, physicians and RHIOs (regional
healthcare information organizations), today reported financial results for
October and November of 2005. Consolidated revenues for the two months ending
November 30, 2005 were $593,000, an increase of 270% over $160,000 of total
revenues for the period ended November 30, 2004.

Bluegate's gross margin for the two-month period ending November 30, 2005 was
$347,000, an increase to 59% compared to $75,290 or 47% for the comparable
period 2004. The increase is attributable to the fact that the Company's gross
margin improves as overall network and solutions revenue increase as the
Company's fixed costs are a relatively high portion of its total costs.

GUIDANCE
Bluegate estimates revenues of $2.2 to $2.4 million for 2005 versus $1.1 million
for all of 2004. Additionally, with the anticipated expansion of Bluegate's
existing pipeline of healthcare IT solutions to hospitals, physicians and other
healthcare providers, coupled with the addition of third party health care
vendor applications, Bluegate is forecasting revenues to be between $6 million
and $7 million in 2006 and $11 million and $12 million in 2007.

With continued high revenue growth, management anticipates that cash flow from
operations will be accelerated so as to be positive by the end of the second
quarter 2006 with operating margins for 2007 between 25% and 30%.

Bluegate was recently honored as the fourth fastest growing Houston technology
business for 2004, and its 11-month results substantiate that its growth has
continued to accelerate.

"The successful deployment of our Bluegate medical grade IT network and
outsourced IT services has spawned widespread interest from many hospitals,
physicians and third party providers and has accelerated adoption rates. This
has resulted in rapid growth of our revenue pipeline and is bringing forward our
cashflow profitability to the near term," stated Manfred Sternberg, Bluegate
CEO. "We are now focusing on selling and servicing more hospital/physician
networks with a broader range of applications while managing our growth and
margin development. Lastly, the visibility in our pipeline enables us to give
guidance for 2006 and 2007 so the potential value and growth rate of our company
can be readily understood. Our operational focus for 2006 and 2007 will be to
continue to build-out the Houston market and expand to additional markets in
Texas and other regions of the country."

"There is a growing demand to accelerate the conversion, integration, linking
and IT solutions management for hospitals and physician practices to enable
widespread use of electronic medical records, online data sharing and
collaboration," Sternberg noted. "The Bluegate HIPAA-compliant medical grade
network and outsourced IT services for physician practices, hospitals and other
healthcare centers provides the secure infrastructure and IT best practices that
will make this transition manageable and affordable for all parties. We believe
these factors will contribute to our growth for years to come."

ABOUT BLUEGATE
Bluegate Corp. provides specialized HIPAA-compliant IT outsourcing, managed
security and interoperability solutions for hospitals, physicians and third
party providers and interfaces with RHIOs (regional healthcare information
organizations). This enables the healthcare industry to have secure,
HIPAA-compliant data communication between hospitals, medical facilities,
physician practices and third party providers today, which ultimately enhances
the quality of patient care while reducing healthcare costs long term. Bluegate
also provides affordable access to third-party healthcare vendors that offer
compatible medical-focused content and applications over the Bluegate
infrastructure to improve practice efficiency and service. Bluegate extends
healthcare focused IT best practices to the edge of the healthcare network
ensuring every physician and facility they touch is as secure as the hospital
itself. Bluegate is publicly traded on the over the counter bulletin board under
the ticker BGAT. For information, visit www.bluegate.com or call 713-686-1100.
                                        ----------------

Safe Harbor
This press release may contain "forward-looking statements." All statements,
other than statements of fact, included in this release and without limitation
statements regarding potential future plans and objectives of the Company, are
forward-



looking statements that involve risks and uncertainties. Although the Company
believes that the expectations reflected in such forward-looking statements are
reasonable, there can be no assurance that such statements will prove to be
accurate. Actual results and future events could differ materially from those
anticipated in such statements.

For Bluegate
Media: Julie Shepherd, Accentuate PR, 815 479 1833, Julie@accentuatepr.com
                                                    ----------------------
Investors: Jeremy Roe, Diablo Consultants, (925) 932-1100,
jeremygroe@diabloconsultants.com