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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OQE71iExTQtNWzO5wI4YPzj2VKIy/TywKZIVocKJXW4RZuMv/dDXrLLqfa2U1XBx
 EvPJ4JzKWwb87NDoqKRHow==

<SEC-DOCUMENT>0000902595-07-000077.txt : 20070731
<SEC-HEADER>0000902595-07-000077.hdr.sgml : 20070731
<ACCEPTANCE-DATETIME>20070731162727
ACCESSION NUMBER:		0000902595-07-000077
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070727
FILED AS OF DATE:		20070731
DATE AS OF CHANGE:		20070731

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SHIRE WILLOW B
		CENTRAL INDEX KEY:			0001217008

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31614
		FILM NUMBER:		071013046

	BUSINESS ADDRESS:	
		STREET 1:		C/O ORCHARD CONSULTING
		STREET 2:		1380 SAMOSET RD
		CITY:			EASTHAM
		STATE:			MA
		ZIP:			02642
		BUSINESS PHONE:		5082402511

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VITESSE SEMICONDUCTOR CORP
		CENTRAL INDEX KEY:			0000880446
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				770138960
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		741 CALLE PLANO
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012
		BUSINESS PHONE:		8053883700

	MAIL ADDRESS:	
		STREET 1:		741 CALLE PLANO
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4_ex.xml
<DESCRIPTION>FORM 4
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-07-27</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000880446</issuerCik>
        <issuerName>VITESSE SEMICONDUCTOR CORP</issuerName>
        <issuerTradingSymbol>VTSS.PK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001217008</rptOwnerCik>
            <rptOwnerName>SHIRE WILLOW B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VITESSEE SEMICONDUCTOR CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>741 CALLE PLANO</rptOwnerStreet2>
            <rptOwnerCity>CAMARILLO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>93012</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (right to buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>1.16</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2007-07-27</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2007-07-27</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>35000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2007-08-27</value>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2017-07-27</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>35000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>35000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Exercisable in installments cumulatively as to 2% of the aggregate options for each full month that expires following the
 date of grant that the option holder remains a director.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Willow B. Shire</signatureName>
        <signatureDate>2007-07-31</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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