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): October 10, 2007

iROBOT CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Delaware

(State or Other Jurisdiction of Incorporation)

000-51598		77-0259335
(Commission File Number)		(IRS Employer Identification No.)

63 South Avenue, Burlington, Massachusetts		01803
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code:   (781) 345-0200

     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 (see General Instruction A.2. below):

     o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

     o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

     o    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

     o    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 October 10, 2007, iRobot Corporation (the “Company”) announced its preliminary financial results for the fiscal quarter ended September 29, 2007. A copy of the press release is being furnished as Exhibit 99.1 to this Report on Form 8-K.

     The information in this Report on Form 8-K and Exhibit 99.1 attached hereto is intended to be furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”) or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such filing.

Item 7.01    Regulation FD Disclosure.

     On October 10, 2007, the Company announced that it will release its third quarter 2007 financial results after the market closes on October 24, 2007 and conduct a conference call to discuss these results and outlook for future financial performance the following morning, October 25, 2007, at 8:30 a.m. eastern. A copy of the press release is being furnished as Exhibit 99.1 to this Report on Form 8-K.

     The information in this Report on Form 8-K and Exhibit 99.1 attached hereto is intended to be furnished and shall not be deemed “filed” for purposes of Section 18 of the Exchange Act or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such filing.

Item 9.01    Financial Statements and Exhibits.

(d)		Exhibits:
		99.1      Press Release issued by the registrant on October 10, 2007, furnished herewith.

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.

EXHIBIT INDEX

Exhibit Number		Description
99.1		Press Release issued by the registrant on October 10, 2007, furnished herewith.

Exhibit 99.1

Contacts:
Amy Reardon		Elise Caffrey
Media Relations		Investor Relations
A&R Edelman for iRobot Corp.		iRobot Corp.
(303) 596-0041		(781) 418-3003
areardon@ar-edelman.com		ecaffrey@irobot.com

iRobot Announces Preliminary Third Quarter 2007 Results

Timing issues related to delivery of new generation Roombas
drive revenue and profit to fourth quarter; Fiscal 2007 financial expectations reaffirmed

BURLINGTON, Mass., Oct. 10, 2007 — iRobot Corp. (Nasdaq: IRBT) today announced that its third quarter 2007 financial results will be impacted by initial production delays experienced on the iRobot^® Roomba^® 500 Series Vacuum Cleaning Robot. “Our financial expectations for 2007 remain unchanged,” said Colin Angle, iRobot chief executive officer. “However, the production ramp up by our new contract manufacturer was slower than our initial targeted projections and consequently, revenue from delayed shipments will be recognized in the fourth quarter, resulting in revenue for the third quarter of between $63 million and $64 million,” he added. “This shift from the third to fourth quarters, coupled with unanticipated litigation expenses associated with our legal actions against a former employee and his company, will result in a pre-tax loss of $1 million to $1.5 million for the third quarter.”

The company reaffirmed its full year 2007 financial expectations announced on July 25, 2007. The company continues to expect revenues to be between $233 million to $243 million and pre-tax income to be between $3 million to $5 million. “While there is by definition uncertainty based on the seasonality of our business, we are optimistic about the prospects for the Roomba 500 series in the upcoming holiday season and our ability to deliver against our full-year financial expectations. Historically, more than two-thirds of our revenues are recorded in the second half of the year due to the highly seasonal, consumer-driven nature of our business. Because of the difficulty of predicting the precise timing of shipments between the third and fourth quarters, we announce our expectations for the business in six-month increments,” said Geoff Clear, iRobot chief financial officer. “There are at least three factors critical to our achieving our full-year financial projections: continued successful production of Roomba 500, strong sell through of Roomba 500 in our retail channels, and no unanticipated legal expenses,” he added.

Third Quarter Earnings Release and Conference Call

iRobot will announce its third quarter financial results after close of market on Oct. 24 at which time additional details will be provided. Management will host a conference call, open to all interested investors, to discuss its third quarter 2007 financial results and outlook for future financial performance on Thursday, Oct. 25. Pertinent details include:

Date:   Thursday, Oct. 25, 2007
Time:   8:30 a.m. EDT
Call-In Number: 719-457-2643

A live, audio broadcast of the conference call also will be available at http://investors.irobot.com/events.cfm. An archived version of the broadcast will be available on the same Web site shortly after the conclusion of the live event. A replay of the telephone conference call will be available through midnight on Nov. 1, and can be accessed by dialing 719-457-0820, access code 5484379.

iRobot is a provider of robots that perform dull, dirty or dangerous missions in a better way. The company’s proprietary technology, iRobot AWARE™ Robot Intelligence Systems, incorporates advanced concepts in navigation, mobility, manipulation and artificial intelligence. This proprietary system enables iRobot to build behavior-based robots, including its family of consumer and military robots. For additional information about iRobot, please visit www.irobot.com.

For iRobot Investors

Certain statements made in this press release that are not based on historical information are forward-looking statements which are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. This press release contains express or implied forward-looking statements relating to, among other things, iRobot Corp.’s expectations regarding anticipated revenue and pre-tax loss for the third quarter of 2007, projected revenue and pre-tax income for Fiscal 2007, and demand for and market acceptance of its products. These statements are neither promises nor guarantees, but are subject to a variety of risks and uncertainties, many of which are beyond our control, which could cause actual results to differ materially from those contemplated in these forward-looking statements. In particular, the risks and uncertainties include, among other things: our ability to operate in an emerging market, fluctuations in our operating results and the seasonality of our business, our ability to enhance our current consumer robots or develop new consumer robots, our ability to produce our consumer robots, our dependence on the U.S. federal government and government contracts, our ability to expand our product offering beyond our current markets, market acceptance of our products, our ability to manage our rapid growth, changes in government policies or spending priorities, unanticipated expenses associated with currently ongoing litigation, and competition. Existing and prospective investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. iRobot Corp. undertakes no obligation to update or revise the information contained in this press release, whether as a result of new information, future events or circumstances or otherwise. For additional disclosure regarding these and other risks faced by iRobot Corp., see the disclosure contained in our public filings with the Securities and Exchange Commission.

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