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): November 1, 2005

Plantronics, Inc.

(Exact name of Registrant as Specified in its Charter)

Delaware	1-12696	77-0207692
(State or Other Jurisdiction of Incorporation or Organization)	(Commission file number)	(I.R.S. Employer Identification Number)

345 Encinal Street

Santa Cruz, California 95060

(Address of Principal Executive Offices including Zip Code)

(831) 426-5858

(Registrant's Telephone Number, Including Area Code)

N/A

(Former name or former 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 (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))

SECTION 2 - Financial Information

Item 2.02 Results of Operations and Financial Condition

On November 1, 2005, Plantronics, Inc. issued a press release reporting its results of operations and financial condition for the second fiscal quarter ended September 30, 2005, a copy of which is furnished as Exhibit 99.1 to this current Report on Form 8-K.

The information contained herein, including Exhibit 99.1 attached hereto, is intended to be furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”) 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 Exchange Act, except as expressly set forth by specific reference in such filing.

SECTION 7 - Regulation FD

Item 7.01 Regulation FD Disclosure

The following information is furnished pursuant to Item 7.01, “Regulation FD Disclosure.”

On November 1, 2005, Plantronics, Inc. a Delaware corporation, issued a press release announcing that our Board of Directors had declared a cash dividend of $0.05 per share of our common stock, payable on December 9, 2005 to shareholders of record at the close of business on November 15, 2005.

A copy of the press release is attached as Exhibit 99.2 hereto.

SECTION 9 - Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits.

The following exhibits are furnished as part of this report.

Exhibit Number Description

99.1	Earnings press release issued by Plantronics, Inc. dated November 1, 2005
99.2	Dividend declaration press release issued by Plantronics, Inc. dated November 1, 2005

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SIGNATURE

	PLANTRONICS, INC.
Date: November 1, 2005	By:	/s/ Barbara Scherer
		Barbara Scherer
		Senior Vice President and Chief Financial Officer

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EX-99.1

Exhibit 99.1

PRESS RELEASE

Plantronics Reports Results for Q-2 Fiscal 2006

FOR INFORMATION, CONTACT: Jon Alvarado Treasurer and Director, Investor Relations (831) 458-7533 FOR IMMEDIATE RELEASE November 1, 2005

SANTA CRUZ, CA - November 1, 2005 - Plantronics, Inc., (NYSE: PLT)today reported second quarter revenues of $172.2 million and earnings per share of $0.28, in line with the updated guidance it provided on October 2, 2005. These results are the consolidated results of the company including the revenues and earnings of Altec Lansing from August 18^th, the date of its acquisition by Plantronics, to the end of the Company’s second fiscal quarter. With the acquisition of Altec Lansing now completed, we will also report results in two segments as well as consolidated Company performance. We are referring to the Plantronics headset and Clarity product groups as the Audio Communications Group and to the newly acquired business, and some directly related new initiatives that had been underway at Plantronics, as the Audio Entertainment Group.

Audio Communications Group

Revenues for the Audio Communications Group (“ACG”) amounted to $150.3 million, up approximately 15% from $130.2 million in the year ago quarter. Revenue growth was driven by our wireless office headsets which represented about 22% of total ACG revenues in comparison to approximately 10% a year ago. The point of sale data we receive from our U.S. commercial distributors indicated record sell-through for the quarter as a whole, with especially strong trends in the months of August and September, offsetting what had been a slow July. This channel primarily sells our office and contact center products to the enterprise market in the U.S. and we are encouraged by these figures which suggest strong overall end user demand. Revenues from Bluetooth headsets for cell phone applications were also up sharply versus a year ago, but were offset by declines in sales of corded headsets for similar applications.

Ken Kannappan, President and Chief Executive Officer, noted, “Although it’s too early to measure increases in customer awareness or purchases in the office market as a result of our marketing campaign, we’re extremely encouraged by the response from our channel partners and other stakeholders to date. Separately, demand for Bluetooth headsets continues to be strong. Our new Bluetooth suite of products began shipping toward the end of the quarter. That was later than expected, but the response to the design and sound quality of the products has bolstered our approach to the consumer business and with improved operational efficiencies, positions us well in this area of the business moving forward.”

Gross margins for the Audio Communications Group were approximately 45.5%, down from year ago levels of 53.4%. There were many factors contributing to the decline. We have been increasing capacity to prepare for anticipated future growth. Consequently, one of the largest factors in our gross margin decline was an overall reduction in the efficiency of our manufacturing operations with higher fixed costs than a year ago on lower total production. This statement includes the impact of start-up costs in China, but we have also grown capacity in Mexico. Unit production was lower than a year ago due primarily to the decline in mobile corded headsets. The number of new products that our factory needed to ramp in the quarter was significant and yields have not hit target levels, further contributing to less than optimal manufacturing costs. Requirements for excess and obsolete inventory increased and the cost of our warranty obligations was higher than it was a year ago. Additionally, our mix was somewhat unfavorable with a decline in the percent of total revenue contributed by professional grade corded headsets. Finally, net prices on certain products were down versus a year ago as well and also contributed to the decrease in gross margin.

Operating expenses were up $11.9 million versus the year ago quarter with the principal drivers being the $5 million spent this quarter on our national advertising campaign, expansion of R&D and the $2 million benefit in the year ago quarter in connection with winning a litigation matter. Since the media portion of the ad campaign did not begin until August 29, we believe that any revenue increase from the campaign was very limited in this time period, though we continue to believe that the benefits of the campaign will at least be commensurate with the costs. As a result of the foregoing, operating expenses rose to 32% of ACG revenue from 27.8% in the year-ago quarter and operating margins were 13.6% versus an unusually high 25.6% in the year ago quarter.

Audio Entertainment Group

The revenue contribution from Altec Lansing for the period from close to the end of our second quarter was approximately $21.9 million, driven by strong sales of its portable audio line of products, and accounted for all of the revenues of the Audio Entertainment Group (“AEG”) in the second quarter. In accordance with purchase accounting, we recorded non-cash charges of approximately $4.1 million, including $2.3 million to cost of goods sold, $0.9 million for an in-process R&D write-off, and $0.9 million in S, G&A principally for amortization of intangible assets acquired. Including these non-cash charges associated with purchase accounting, the acquisition reduced earnings per share by $0.05 in the quarter. Excluding these non-cash purchase accounting items, the acquisition was accretive by approximately $1.6 million or approximately $0.03 per share. Management believes the pro forma EPS as it relates to the acquisition is an important measure because by excluding the non-cash purchase accounting items, some of which will be temporary in nature, an investor has better insight into the underlying operational results.

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“I’m pleased not only with the financial performance of Altec Lansing since we closed the acquisition, but also grow more impressed with the recognition and reach of the Altec Lansing brand. We are working well as a team on the integration planning and continue to get positive reception from our channel partners on our combination,” said Ken Kannappan.

Balance Sheet and Cash Flow

The Company’s balance sheet is presented on a consolidated basis, including the assets and liabilities of both our principal business segments. Of particular note is the increase in intangible assets and goodwill, which are the result of the acquisition of Altec Lansing. For further information on the items which make up these balances, please refer to our report on Form 8-K/A filed on October 18, 2005. We also now have a short term debt balance from our line of credit in the amount of $41.1 million. We used our line of credit to fund a portion of the purchase price for the acquisition given our working capital requirements and balance of offshore cash. Although we did not repurchase any stock during the quarter, after announcing a new program on October 2, 2005, we have purchased 460,000 shares and have 540,000 shares remaining authorized to be purchased.

On a consolidated basis, our days sales outstanding was 60 for the September quarter and we had approximately 4 inventory turns. These figures are not comparable with earlier periods as this is the first period which includes the assets and liabilities associated with the acquisition of Altec Lansing.

Business Outlook

The following statements are based on current information and expectations. For the third quarter, we currently estimate that:

·   Revenues for the third quarter of fiscal 2006 will be approximately $195 million to $205 million in total;

·   Earnings per share for the third quarter of fiscal 2006 will be in a range of $0.29 to $0.34. Included in these estimates is our expectation that we will incur a further $4.1 million in purchase accounting related charges during the quarter, against which no tax benefit is available.

Plantronics does not intend to update these estimates except by its next press release announcing its third quarter fiscal year 2006 results which we plan to release on Tuesday, January 24, 2006. Any statements by persons outside Plantronics speculating on the final outcome of the third quarter of the fiscal year will not be based on internal Company information and should be assessed accordingly by investors.

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We have been evaluating the potential to repatriate cash from offshore earnings and profits under the American Jobs Creation Act, and also evaluating borrowing offshore within that same context. Our analysis is not complete and we have not reached a decision. If, during the third quarter, we determine that we should repatriate offshore cash, we will be required to record the incremental tax expense associated with such a decision during the quarter even though we would not expect to be able to bring the cash back to the United States until the fourth quarter. The earnings estimates above do not include the impact of additional tax expense that would be due if we reached such a decision. If we proceed, our net income and earnings per share will be lower than the estimates above because of the higher tax expense.

SAFE HARBOR

This release contains forward-looking statements within the meaning of Section 27A of the Securities Exchange Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Specific forward-looking statements include our estimates of revenues and earnings for the third quarter of fiscal 2006, our expectations regarding demand for our products, expectations regarding our national advertising campaign, and our consideration of repatriating offshore cash and the anticipated effects of doing so. These forward-looking statements involve a number of risks and uncertainties, and are based on current information and management judgment.

Among the factors that could cause actual results to differ materially from those projected are:

·   Our operating results are difficult to predict;

·   The market for our products is characterized by rapidly changing technology, short product life cycles, and frequent new product introductions, and we may not be able to develop, manufacture or market new products in response to changing customer requirements and new technologies;

·   The actions of existing and/or new competitors, especially with regard to pricing and promotional programs;

·   The inability to successfully develop, manufacture and market new products and achieve volume shipment schedules to meet demand;

·   The advertising campaign may not increase demand for our products or may not increase demand as much as we anticipate, or may increase demand for products that we are not prepared to produce within the lead-time required by customers;

·   A softening of the level of market demand for our products within our core contact center market and/or in the newer office, mobile, computer and residential markets;

·   The entry of new competitors which could be spurred by changes in the regulatory environment, particularly laws requiring the use of hands-free devices by drivers when using cellular telephones;

·   Variations in sales and profits in higher tax, as compared to lower tax, jurisdictions;

·   Fluctuations in foreign exchange rates; and

·  Changes in the regulatory environment either as to headsets directly or as to the products, such as mobile phones, with which our products are used.

·   Additional risk factors include: changes in the timing and size of orders from our customers, price erosion, increased requirements from retail customers for marketing and advertising funding, failure to match production to demand, interruption in the supply of sole-sourced critical components, continuity of component supply at costs consistent with our plans, failure of our distribution channels to operate as we expect, failure to develop products that keep pace with technological changes, the inherent risks of our substantial foreign operations, problems which might affect our manufacturing facilities in Mexico or in China, further terrorist acts, our nation's response to terrorist attacks and the effects of these activities on capital and consumer spending, and the loss of the services of key executives and employees.

For more information concerning these and other possible risks, please refer to the Company's Annual Report on Form 10-K filed on May 31, 2005, quarterly reports filed on Form 10-Q and other filings with the Securities and Exchange Commission as well as recent press releases. These filings can be accessed over the Internet at http://www.sec.gov/edgar/searchedgar/companysearch.html

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Financial Summaries

The following related charts are provided:

·   Summary Unaudited Condensed Consolidated Financial Statements

·   Summary Unaudited Condensed Statements of Operations by Segment

·   Unaudited GAAP to Non-GAAP Reconciliation for the Audio Entertainment Group

·   Summary Unaudited Statements of Operations and Related Data

About Plantronics

In 1969, a Plantronics headset carried the historic first words from the moon: “That’s one small step for man, one giant leap for mankind.”  Since then, we’ve become the headset of choice for mission-critical applications such as air traffic control, 911 dispatch, and the New York Stock Exchange.  Today, this history of Sound Innovation™ is the basis for every product we build for the office, contact center, personal mobile, entertainment and residential markets. The Plantronics family of brands includes Plantronics, Altec Lansing, Clarity, and Volume Logic. For more information, go to www.plantronics.com or call (800) 544-4660.

Plantronics, Altec Lansing, Clarity, VolumeLogic and Sound Innovation are either registered trademarks or trademarks of Plantronics, Inc. Bluetooth is a trademark owned by Bluetooth SIG Inc., and is used by Plantronics under license. All other products or service names mentioned herein are trademarks of their respective owners

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PLANTRONICS, INC.
SUMMARY CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(in thousands, except per share data)
UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS
	Quarter Ended						Six Months Ended
		September 30,			September 30,			September 30,			September 30,
		2004			2005			2004			2005
Net revenues	$	130,220		$	172,225		$	261,590		$	321,134
Cost of revenues		60,719			98,223			122,422			173,983
Gross profit		69,501			74,002			139,168			147,151
Gross profit %		53.4	%		43.0	%		53.2	%		45.8	%
Research, development and engineering		10,838			16,122			20,882			29,888
Selling, general and administrative		25,305			37,823			54,225			67,715
Total operating expenses		36,143			53,945			75,107			97,603
Operating income		33,358			20,057			64,061			49,548
Operating income %		25.6	%		11.6	%		24.5	%		15.4	%
Interest and other income (expense), net		913			1,031			1,248			1,263
Income before income taxes		34,271			21,088			65,309			50,811
Income tax expense		9,596			7,381			18,287			15,406
Net income	$	24,675		$	13,707		$	47,022		$	35,405
% to Revenues		18.9	%		8.0	%		18.0	%		11.0	%
Diluted earnings per common share	$	0.49		$	0.28		$	0.93		$	0.72
Shares used in diluted per share calculations		50,638			49,007			50,532			49,171
UNAUDITED CONSOLIDATED BALANCE SHEETS
		March 31,			September 30,
		2005			2005
ASSETS
Cash and cash equivalents	$	78,398		$	61,107
Marketable securities		164,416			30,080
Total cash and marketable securities		242,814			91,187
Accounts receivable, net		87,558			115,078
Inventory, net		60,201			99,167
Deferred income taxes		8,675			14,396
Other current assets		7,446			16,535
Total current assets		406,694			336,363
Property, plant and equipment, net		59,745			82,099
Intangibles, net		2,948			113,358
Goodwill		9,386			53,965
Other assets		9,156			9,196
	$	487,929		$	594,981
LIABILITIES AND STOCKHOLDERS' EQUITY
Line of credit	$	-		$	41,070
Accounts payable		20,316			63,521
Accrued liabilities		39,775			41,836
Income taxes payable		11,080			11,555
Total current liabilities		71,171			157,982
Deferred tax liability		8,109			30,481
Long-term liability		2,930			2,728
Total liabilities		82,210			191,191
Stockholders' equity		405,719			403,790
	$	487,929		$	594,981

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AUDIO COMMUNICATIONS GROUP
SUMMARY CONDENSED FINANCIAL STATEMENTS
(in thousands, except per share data)
UNAUDITED STATEMENTS OF OPERATIONS
		Quarter Ended						Six Months Ended
		September 30,			September 30,			September 30,			September 30,
		2004			2005			2004			2005
Net revenues	$	130,220		$	150,300		$	261,590		$	299,209
Cost of revenues		60,719			81,859			122,422			157,619
Gross profit		69,501			68,441			139,168			141,590
Gross profit %		53.4	%		45.5	%		53.2	%		47.3	%
Research, development and engineering		10,838			14,171			20,882			27,937
Selling, general and administrative		25,305			33,884			54,225			63,776
Total operating expenses		36,143			48,055			75,107			91,713
Operating income		33,358			20,386			64,061			49,877
Operating income %		25.6	%		13.6	%		24.5	%		16.7	%
Interest and other income (expense), net		913			1,751			1,248			1,983
Income before income taxes		34,271			22,137			65,309			51,860
Income tax expense		9,596			5,977			18,287			14,002
Net income	$	24,675		$	16,160		$	47,022		$	37,858
% to Revenues		18.9	%		10.8	%		18.0	%		12.7	%
Diluted earnings per common share	$	0.49		$	0.33		$	0.93		$	0.77
Shares used in diluted per share calculations		50,638			49,007			50,532			49,171
AUDIO ENTERTAINMENT GROUP
SUMMARY CONDENSED FINANCIAL STATEMENTS
(in thousands, except per share data)
UNAUDITED STATEMENTS OF OPERATIONS
					Quarter Ended						Six Months Ended
					September 30,						September 30,
					2005						2005
Net revenues				$	21,925					$	21,925
Cost of revenues					16,364						16,364
Gross profit					5,561						5,561
Gross profit %					25.4	%					25.4	%
Research, development and engineering					1,951						1,951
Selling, general and administrative					3,939						3,939
Total operating expenses					5,890						5,890
Operating income					(329	)					(329	)
Operating income %					-1.5	%					-1.5	%
Interest and other income (expense), net					(720	)					(720	)
Income before income taxes					(1,049	)					(1,049	)
Income tax expense					1,404						1,404
Net income				$	(2,453	)				$	(2,453	)
% to Revenues					-11.2	%					-11.2	%
Diluted earnings per common share				$	(0.05	)				$	(0.05	)
Shares used in diluted per share calculations					49,007						49,171

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AUDIO ENTERTAINMENT GROUP
UNAUDITED GAAP TO NON-GAAP RECONCILIATION
(in thousands, except per share data)
		Quarter Ended									Six Months Ended
		September 30, 2005									September 30, 2005
		GAAP			Excluded			Non-GAAP			GAAP			Excluded			Non-GAAP
Net revenues	$	21,925		$	-		$	21,925		$	21,925		$	-		$	21,925
Cost of revenues		16,364			(2,302	)		14,062			16,364			(2,302	)		14,062
Gross profit		5,561			2,302			7,863			5,561			2,302			7,863
Gross profit %		25.4	%					35.9	%		25.4	%					35.9	%
Research, development and engineering		1,951			(900	)		1,051			1,951			(900	)		1,051
Selling, general and administrative		3,939			(886	)		3,053			3,939			(886	)		3,053
Total operating expenses		5,890			(1,786	)		4,104			5,890			(1,786	)		4,104
Operating income		(329	)		4,088			3,759			(329	)		4,088			3,759
Operating income %		-1.5	%					17.1	%		-1.5	%					17.1	%
Interest and other income (expense), net		(720	)		-			(720	)		(720	)		-			(720	)
Income before income taxes		(1,049	)		4,088			3,039			(1,049	)		4,088			3,039
Income tax expense		1,404			-			1,404			1,404			-			1,404
Net income	$	(2,453	)	$	4,088		$	1,635		$	(2,453	)	$	4,088		$	1,635
% to Revenues		-11.2	%					7.5	%		-11.2	%					7.5	%
Diluted earnings per common share	$	(0.05	)	$	0.08		$	0.03		$	(0.05	)	$	0.08		$	0.03
Shares used in diluted per share calculations		49,007			49,007			49,007			49,171			49,171			49,171

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Summary of Unaudited Statements of Operations and Related Data
		Q104			Q204			Q304			Q404			FY04			Q105			Q205			Q305			Q405			FY05			Q106			Q206 *			FY06 *
Net revenues	$	92,786		$	95,117		$	107,622		$	121,440		$	416,965		$	131,370		$	130,220		$	150,583		$	147,822		$	559,995		$	148,909		$	172,225		$	321,134
Cost of revenues		47,319			46,351			51,381			55,944			200,995			61,703			60,719			75,150			73,965			271,537			75,760			98,223			173,983
Gross profit		45,467			48,766			56,241			65,496			215,970			69,667			69,501			75,433			73,857			288,458			73,149			74,002			147,151
Gross profit %		49.0	%		51.3	%		52.3	%		53.9	%		51.8	%		53.0	%		53.4	%		50.1	%		50.0	%		51.5	%		49.1	%		43.0	%		45.8	%
Research, development and engineering		8,605			8,247			8,834			9,774			35,460			10,044			10,838			11,989			12,345			45,216			13,766			16,122			29,888
Selling, general and administrative		21,153			22,984			23,649			27,970			95,756			28,920			25,305			31,642			30,754			116,621			29,892			37,823			67,715
Operating expenses		29,758			31,231			32,483			37,744			131,216			38,964			36,143			43,631			43,099			161,837			43,658			53,945			97,603
Operating income		15,709			17,535			23,758			27,752			84,754			30,703			33,358			31,802			30,758			126,621			29,491			20,057			49,548
Operating income %		16.9	%		18.4	%		22.1	%		22.9	%		20.3	%		23.4	%		25.6	%		21.1	%		20.8	%		22.6	%		19.8	%		11.6	%		15.4	%
Income before income taxes		16,201			17,676			25,170			27,452			86,499			31,038			34,271			33,947			31,104			130,360			29,723			21,088			50,811
Income tax expense		4,860			5,303			7,551			6,506			24,220			8,691			9,596			9,505			5,048			32,840			8,025			7,381			15,406
Income tax expense as a percent
of income before taxes		30.0	%		30.0	%		30.0	%		23.7	%		28.0	%		28.0	%		28.0	%		28.0	%		16.2	%		25.2	%		27.0	%		35.0	%		30.3	%
Net income		11,341			12,373			17,619			20,946			62,279			22,347			24,675			24,442			26,056			97,520			21,698			13,707			35,405
Diluted shares outstanding		45,077			46,372			47,501			50,068			47,492			50,428			50,638			51,365			51,026			50,821			49,335			49,007			49,171
EPS	$	0.25		$	0.27		$	0.37		$	0.42		$	1.31		$	0.44		$	0.49		$	0.48		$	0.51		$	1.92		$	0.44		$	0.28		$	0.72
Net revenues from unaffiliated customers:
Audio Communications Group
Office and contact center		62,080			64,192			66,776			80,840			273,888			82,815			86,204			92,469			104,847			366,335			105,425			107,475			212,900
Mobile		18,518			18,370			29,528			25,914			92,330			34,458			28,815			35,469			26,520			125,262			26,868			26,682			53,550
Gaming and Computer		5,463			5,679			5,807			6,752			23,701			6,992			8,515			15,259			9,038			39,804			9,344			8,906			18,250
Other specialty products		6,725			6,876			5,511			7,934			27,046			7,105			6,686			7,386			7,417			28,594			7,272			7,237			14,509
Audio Entertainment Group		-			-			-			-			-			-			-			-			-			-			-			21,925			21,925
Net revenues by geographical area
from unaffiliated customers:
Domestic		64,924			64,929			66,484			80,880			277,217			89,088			89,375			100,587			96,480			375,530			96,685			113,430			210,115
International		27,862			30,188			41,138			40,560			139,748			42,282			40,845			49,996			51,342			184,465			52,224			58,795			111,019
Balance Sheet accounts and metrics:
Accounts receivable, net **		49,285			51,364			63,612			64,344			64,344			68,039			73,345			89,178			87,558			87,558			88,576			115,078			115,078
Days sales outstanding		48			49			53			52						47			51			53			53						54			60
Inventory, net		37,510			37,764			39,178			40,762			40,762			47,418			65,940			75,074			60,201			60,201			56,441			99,167			99,167
Inventory turns		5.0			4.9			5.2			5.2						5.2			3.7			4.0			4.9						5.4			4.0
* Includes Altec Lansing
** Certain balances related to other receivables have been reclassified from accounts receivable, net to other current assets, to represent March 2005 classifications

-9-

EX-99.2

Exhibit 99.2

PRESS RELEASE

Plantronics Declares Quarterly Dividend

FOR INFORMATION, CONTACT: Jon Alvarado Treasurer and Director, Investor Relations (831) 458-7533 FOR IMMEDIATE RELEASE November 1, 2005

Santa Cruz, CA - November 1, 2005 - Plantronics, Inc., (NYSE: PLT) today announced that its Board of Directors declared a quarterly dividend of $0.05 per share. The dividend is payable on December 9, 2005 to shareholders of record at the close of business on November 15, 2005.

 “We are pleased to announce our sixth consecutive dividend payment to our shareholders,” said Ken Kannappan, President and Chief Executive Officer.

About Plantronics

In 1969, a Plantronics headset carried the historic first words from the moon: “That’s one small step for man, one giant leap for mankind.”  Since then, we’ve become the headset of choice for mission-critical applications such as air traffic control, 911 dispatch, and the New York Stock Exchange.  Today, this history of Sound Innovation™ is the basis for every product we build for the office, contact center, personal mobile, entertainment and residential markets. The Plantronics family of brands includes Plantronics, Altec Lansing, Clarity, and Volume Logic. For more information, go to www.plantronics.com or call (800) 544-4660.

Plantronics, Altec Lansing, Clarity, VolumeLogic and Sound Innovation are either registered trademarks or trademarks of Plantronics, Inc. Bluetooth is a trademark owned by Bluetooth SIG Inc., and is used by Plantronics under license. All other products or service names mentioned herein are trademarks of their respective owners.