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): May 26, 2010 (May 26, 2010)

Avago Technologies Finance Pte. Ltd.

(Exact name of registrant as specified in its charter)

Singapore

333-137664

N/A

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

1 Yishun Avenue 7

Singapore 768923

N/A

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (65) 6755-7888

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 May 26, 2010, certain financial information relating to Avago Technologies Finance Pte. Ltd. for the second quarter of its fiscal year ending October 31, 2010 was made publicly available.

This financial information is contained in the “Reconciliation of Net Income (Loss) to EBITDA and Adjusted EBITDA – Unaudited,” attached hereto as Exhibit 99.1 and is incorporated by reference herein.

The information contained herein and in the accompanying exhibit shall not be incorporated by reference into any filing of the registrant, whether made before or after the date hereof, regardless of any general incorporation language in such filing, unless expressly incorporated by specific reference to such filing. The information in this report, including the exhibit hereto, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section.

Item 9.01.

Financial Statements and Exhibits.

(d) Exhibits.

The following is furnished as an exhibit to this report and shall not be deemed “filed” for purposes of Section 18 of the Exchange Act.


Exhibit No.		Description

99.1		Avago Technologies Finance Pte. Ltd. Reconciliation of Net Income (Loss) to EBITDA and Adjusted EBITDA – Unaudited.

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, thereunto duly authorized.

Date: May 26, 2010


Avago Technologies Finance Pte. Ltd.

By:		/S/ DOUGLAS R. BETTINGER
Name:		Douglas R. Bettinger
Title:		Senior Vice President and Chief Financial Officer

EXHIBIT INDEX


Exhibit No.		Description

99.1		Avago Technologies Finance Pte. Ltd. Reconciliation of Net Income (Loss) to EBITDA and Adjusted EBITDA – Unaudited.

Avago Technologies Finance Pte. Ltd. 8-K