Item 2.02. Results of Operations and Financial Condition.

On October 30, 2008, TierOne Corporation issued a press release announcing its quarterly financial results for the quarter ended September 30, 2008. A copy of the press release is being furnished as Exhibit 99 to this Current Report on Form 8-K and is incorporated into this Form 8-K by reference

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Business Acquired.

Not applicable.

(b) Pro Forma Financial Information.

Not applicable.

(c) Shell Company Transactions.

Not applicable.

(d) Exhibits. The following exhibit is being furnished herewith:

99 Press Release of TierOne Corporation, dated October 30, 2008.

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