SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OF 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported) February 3, 2006

Sunrise Telecom Incorporated

(Exact name of registrant as specified in its charter)

Delaware	000-17781	77-0181864
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

302 Enzo Drive, San Jose, California	95138
(Address of principal executive offices)	(Zip Code)

Registrant's telephone number, including area code  (408) 363-8000

Not Applicable

(Former name or former address if changed since last report)

Item 2.02 Results of Operations and Financial Condition

On February 3, 2006 , Sunrise Telecom Incorporated (the "Company") issued a press release announced preliminary revenue results for the fourth quarter 2005 and that the Company expects to report more detailed financial information for the fourth quarter and fiscal year ended December 31, 2005 in a later press release.  A copy of this press release is attached as Exhibit 99.1 to this report. The Company is making forward-looking statements, including sales for the fourth quarter of 2005, in the press release.

In accordance with General Instruction B.2, the information in this Current Report on Form 8-K, including exhibit 99.1, shall be deemed "furnished", not "filed", for the purpose of Section 18 of the Securities Exchange Act of 1934, as amended, and shall not be subject to the liability of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, except as shall be expressly set forth by specific reference in such filing.

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SIGNATURES

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 hereunto duly authorized.

	SUNRISE TELECOM INCORPORATED (Registrant)
Date: February 3, 2005	By:	/s/    RICHARD D. KENT
		Richard D. Kent Chief Financial Officer

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EXHIBIT INDEX

Number	Description
99.1	Press Release issued by the Company on February 3, 2006 announcing revenue for the three months December 31, 2005.

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Sunrise Telecom Announces Fourth Quarter Revenue 

SAN JOSE, Calif., February 3, 2006 /PRNewswire-FirstCall/ -- Sunrise Telecom® Incorporated (Pink Sheets: SRTI.PK - News), a leader in testing and monitoring solutions for voice, video, data services and next-generation digital multimedia, today announced preliminary revenue results for the fourth quarter 2005. The company now expects its fourth quarter revenues to be approximately $21.6 million as compared to guidance of $19 to $21 million provided by management on December 6, 2005.

Said Sunrise CFO, Rick Kent, “We are pleased with our preliminary fourth quarter revenues, which reflect 29% sequential and 8% year-over-year growth. At the same time, our fourth quarter results were impacted by approximately $1.5 million in expenses supporting the special investigation of Sunrise Korea.” The Company announced an investigation by its Audit Committee into certain transactions and issues involving the sales office in Korea on November 7, 2005. The investigation is currently ongoing.

Sunrise Telecom expects to report more detailed financial information for the fourth quarter and fiscal year ended December 31, 2005 in a press release later this month.

About Sunrise Telecom Incorporated

Sunrise Telecom develops and manufactures communications test and measurement solutions that enable service providers to deliver high-quality voice, video, data and next-generation digital multimedia services quickly, reliably, and cost-effectively, thus improving their customers’ overall satisfaction. The company offers a robust portfolio of feature-rich, easy-to-use products that pre-qualify, verify, and diagnose telecommunications, cable TV, and Internet networks from a variety of access points including wireline, DSL, optical fiber, coaxial cable, and signaling networks. Based in San Jose, California, Sunrise Telecom distributes its products through a direct sales force and a network of sales representatives and distributors throughout Asia, Europe, the Middle East, Africa, North America, and Latin America. For more information, visit www.sunrisetelecom.com.

NOTE: Sunrise Telecom is a registered trademark of Sunrise Telecom Incorporated.

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, particularly the statements concerning the Company’s fourth quarter sales revenue. These forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially from these expectations. Specific factors that may cause results to differ from expectations include: increased competitive pressures and technological change; Sunrise Telecom’s dependence on a limited number of major customers and limited source suppliers; deferred or lost sales resulting from order cancellations or changes; diversion of management attention and increased costs associated with securities regulation compliance; and deferred sales resulting from the application of revenue recognition requirements. These and other risks and uncertainties are described in more detail in Sunrise Telecom’s reports filed with the Securities and Exchange Commission, including its Form 10-K for the year ended December 31, 2004 and its Form 10-Q for the quarter ended June 30, 2005. Sunrise Telecom assumes no obligation to update the forward-looking statements included in this press release.

Contact:

Kate Sidorovich

Investor Relations

415-445-3236

ksidorovich@sunrisetelecom.com