Item 2.02 Results of Operations and Financial Condition.

On July 23, 2008, iParty Corp. issued a press release announcing its results of operations for the second fiscal quarter of 2008 ended June 28, 2008. The press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

The information in this Form 8-K, including the exhibit, is being furnished to the Securities and Exchange Commission and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section, not shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

99.1 Press release of iParty Corp. dated July 23, 2008

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