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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Ld+6hz2kC+fx9hRkNY36A0oQM0W6GIkmo0x3sh9Mh7kxWytQZaxQd+kJJdCpqIkD
 rbt6neWUJhWVv5viVq78+Q==

<SEC-DOCUMENT>0001225208-10-014405.txt : 20100602
<SEC-HEADER>0001225208-10-014405.hdr.sgml : 20100602
<ACCEPTANCE-DATETIME>20100602140523
ACCESSION NUMBER:		0001225208-10-014405
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100528
FILED AS OF DATE:		20100602
DATE AS OF CHANGE:		20100602

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GARDNER CHRISTOPHER
		CENTRAL INDEX KEY:			0001194524

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31614
		FILM NUMBER:		10872340

	MAIL ADDRESS:	
		STREET 1:		741 CALLE PLANO
		CITY:			CAMARILLO
		STATE:			CA
		ZIP:			93012

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>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-05-28</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001194524</rptOwnerCik>
            <rptOwnerName>GARDNER CHRISTOPHER</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O VITESSE 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>1</isOfficer>
            <officerTitle>Chief Executive Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-05-28</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>150000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.317</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2349316</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Richard C. Yonker, Attorney-in-Fact</signatureName>
        <signatureDate>2010-06-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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