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): April 7, 2005

                            ENTERASYS NETWORKS, INC.

               (Exact Name of Registrant as Specified in Charter)


          Delaware                     1-10228               04-2797263
(State of Other Jurisdiction       (Commission File         (IRS Employer
       Incorporation)                   Number)           Identification No.)


                                50 Minuteman Road
                                Andover, MA 01810

               (Address of Principal Executive Office) (Zip Code)

       Registrant's telephone number, including area code: (978) 684-1000


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
220.425)

[ ] 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 April 7, 2005, Enterasys Networks, Inc. (the "Company") issued a press
release announcing its preliminary first quarter revenue and cash usage
estimates (the "Press Release"). The Press Release also announced that the
Company has reached a favorable settlement with an overseas tax authority with
respect to a tax examination related to the Company's tax returns filed for the
years 1997 through 2003. As indicated in the Press Release, the Company will
host a conference call at 5 p.m. on April 7, 2005 to discuss the Company's
preliminary first quarter financial results. A copy of the Press Release is
being furnished as Exhibit 99.1 to this Report.

The information being furnished under this Item 2.02 shall not be deemed "filed"
for purposes of Section 18 of the Securities and Exchange Act of 1934, nor shall
it be deemed incorporated by reference in any filing under the Securities Act of
1933 or the Securities and Exchange Act of 1934, except as shall be expressly
set forth by specific reference.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

EXHIBITS:

This exhibit is furnished pursuant to Item 12 hereof and should not be deemed to
be "filed" under the Securities Exchange Act of 1934.

99.1 Press Release, dated April 7, 2005.



                                    SIGNATURE

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 hereunto duly authorized.

                                            ENTERASYS NETWORKS, INC.

Date:  April 7, 2005                        By: /s/ Richard S. Haak, Jr.
                                                 --------------------------
                                                 Richard S. Haak, Jr.
                                                 Chief Financial Officer

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                                  EXHIBIT INDEX

EXHIBIT 99.1 PRESS RELEASE, DATED APRIL 7,  2005.