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): October 8, 2004

TUT SYSTEMS, INC.

(Exact name of Registrant as specified in its charter)

Delaware		000-25291		94-2958543
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(I.R.S. Employer Identification Number)

6000 SW Meadows Drive, Suite 200
Lake Oswego, Oregon 97035

(Address of principal executive offices) (Zip Code)

(971) 217-0400

(Registrant’s telephone number, including area code)

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 (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))

Item 7.01. Regulation FD Disclosure

The information contained in Item 7.01 of this Current Report is being filed pursuant to “Item 7.01. Regulation FD Disclosure.”

This Current Report amends Registrant’s Current Report originally filed on September 28, 2004.

Beginning on September 28, 2004, the Registrant will make a series of presentations in which it discloses its long-term target operating model metrics, metrics that the Registrant indicates that it would like to achieve beginning in fiscal 2006 or soon thereafter. The presentation slide that discloses these long term metrics, attached hereto as Exhibit 99.1, is being filed on this Form 8-K.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

October 8, 2004	By:	/s/ Randall K. Gausman
		Randall K. Gausman,
		Vice-President, Finance and Administration, Chief Financial Officer and Secretary (Principal Financial and Accounting Officer and Duly Authorized Officer)

Index to Exhibits

Exhibit		Description

99.1		Presentation slide of Tut Systems, Inc. to be used beginning on September 28, 2004.