UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 reported)    December 24, 2003

Vitesse Semiconductor Corporation
(Exact name of registrant as specified in its chapter)
Delaware	0-19654	77-0138960
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)
741 Calle Plano, Camarillo, California		93012
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code (805) 388-3700

Not Applicable

(Former name or former address, if changed since last report)

ITEM 5: OTHER EVENTS

     On December 29, 2003 Vitesse Semiconductor Corporation announced a definitive agreement to purchase Cicada Semiconductor Corporation for approximately $66 Million.

ITEM 7: FINANCIAL STATEMENTS AND EXHIBITS

     (c)  Exhibits

     99.1  Press Release, dated December 29, 2003

SIGNATURE

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.

Date: December 31, 2003

VITESSE SEMICONDUCTOR CORPORATION
By:	/s/ Eugene F. Hovanec
	Eugene F. Hovanec
	Chief Financial Officer