~~UNITED~~ SECURITIES ~~STATES~~AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

~~CURRENT~~ CURRENT REPORT Pursuant To Section 13 or 15(d) of The Securities Exchange Act of 1934

~~PURSUANT~~ Date TOof ~~SECTION~~report ~~13 OR 15~~(D)Date OFof ~~THE~~earliest ~~SECURITIES EXCHANGE~~event ~~ACT~~reported): OFOctober ~~1934~~13, 2006

Date of Report (Date of earliest event reported): December 30, 2005

	001-12577		47-0684333
	(Commission File Number)		(IRS Employer Identification No.)


	7277 World Communications Drive Omaha, Nebraska		68122
	(Address of Principal Executive Offices)		(Zip Code)

Commission		IRS Employer
File Number	Exact name of registrant as specified in its charter	Identification No.
1-12577	SITEL CORPORATION	47-0684333

SITEL Corporation

(Exact Name of Registrant
as Specified in Charter)

Minnesota

(State or Other Jurisdiction of Incorporation)

~~MINNESOTA~~Registrant’s telephone number, including area code: (402) 963-6810 Not Applicable (Former Name or Former Address, if Changed Since Last Report)

~~(State~~ Check orthe ~~Other~~appropriate ~~Jurisdiction~~box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of ~~Incorporation~~the orregistrant ~~Organization~~under any of the following provisions (see General Instruction A.2. below):

7277 WORLD COMMUNICATIONS DRIVE OMAHA, NEBRASKA		68122
(Address of Principal Executive Offices)		(Zip Code)

o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

x	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))

~~(402)~~ Section ~~963~~8 -~~6810~~ Other Events Item 8.01 Other Events

~~(Registrant’s~~ ~~Telephone~~ On ~~Number~~October 13, ~~Including~~2006, SITEL ~~Area~~Corporation ~~Code~~(the “Company”) and ClientLogic Corporation (“ClientLogic”) issued a joint press release announcing that the Company and ClientLogic have signed a definitive merger agreement. The press release is attached as Exhibit 99.1 and incorporated herein by reference.

~~(Former~~Section ~~Name~~9 ~~or Former~~- ~~Address,~~Financial ifStatements ~~Changed~~and ~~Since Last Report)~~Exhibits

~~Check~~Item ~~the~~9.01 ~~appropriate~~Financial ~~box~~Statements ~~below~~and ~~if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):~~Exhibits

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

(d)		Exhibits.

Exhibit No.		Description

Exhibit 99.1		Press Release, dated October 13, 2006, issued by the Company and ClientLogic.

o ~~Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)~~SIGNATURES

o ~~Pre-commencement~~ Pursuant ~~communications pursuant~~ to ~~Rule~~the ~~14d-2(b)~~requirements ~~under~~of the Securities Exchange Act ~~(17~~of ~~CFR~~1934, ~~240~~the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.~~14d-2(b))~~

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

	SITEL CORPORATION


Date: October 13, 2006	By:	/s/ Robert Scott Moncrieff

		Name: Robert Scott Moncrieff
		Title: Executive Vice President

This Current Report on Form 8-K contains forward-looking statements, including, but not limited to, statements regarding the Company’s restructuring plan, including the planned reduction of ongoing operating expenses, the anticipated amounts of restructuring costs, the impact of the reduction in force on the Company’s headcount, and the timetable for completion of the restructuring plan. These forward looking statements are only predictions based on current information and expectations and are subject to certain risks and uncertainties, including, but not limited to, the Company’s ability to implement the restructuring plan according to the timetable and to the extent currently anticipated, possible changes in the size and components of the operating expense reductions, the impact of personnel reductions, the Company’s ability to project accurately cost savings and changes from the restructuring plan and general economic conditions. Actual results could differ materially from those set forth in the forward-looking statements as a result of such risk factors as well as other risks and uncertainties.

EXHIBIT INDEX

Exhibit No.		Description

Exhibit 99.1		Press Release, dated October 13, 2006, issued by the Company and ClientLogic.

Item 2.05. Costs Associated with Exit or Disposal Activities.

On December 30, 2005, in continuation of the previously announced profit improvement plan, the Company committed to additional actions to reduce net headcount by a total of approximately 150 employees. In connection with these actions, the Company estimates that it will record $2.0 million to $2.5 million of severance costs in the fourth quarter of fiscal year 2005, in addition to the $3.4 million to $5.0 million of restructuring expenses estimated in the Form 10-Q filed November 9, 2005. The Company expects to complete these activities by the end of the first quarter of fiscal year 2006. The majority of these severance costs are expected to be paid out during the Company’s first quarter of fiscal year 2006, with the remainder to be paid by the end of fiscal 2006.

SIGNATURE

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		SITEL Corporation
		(Registrant)
Date: January 5, 2006	By	/s/	Jorge A. Celaya
			Jorge A. Celaya
			Chief Financial Officer

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