Item 2.02. Results of Operations and Financial Condition

On November 13, 2008, Tegal Corporation (the "Company") issued its second quarter fiscal year 2009 press release, a copy of which is furnished as Exhibit 99.1 to this Form 8-K and incorporated by reference herein. On November 13, 2008, the Company held a conference call announcing its financial results for the second quarter fiscal year 2009. The transcript of this conference call is furnished as Exhibit 99.2 to this Form 8-K and is incorporated by reference herein.

Item 9.01 Financial Statements and Exhibits

(c) Exhibits.

Exhibit No.Description

99.1 Press Release dated November 13, 2008

99.2 Transcript of Tegal Corporation's second quarter fiscal year 2009 conference call held on November 13, 2008.