Item 2.05. Costs Associated with Exit or Disposal Activities.

On January 9, 2009, Sonus Networks, Inc. (the "Company") committed to a restructuring initiative to further reduce its workforce by approximately 40 people, or 4% of employees worldwide. On January 13, 2009, the Company issued a press release announcing this initiative.

The Company expects to incur approximately $750,000 to $850,000 in cash expenditures for severance and related costs, which the Company expects to record in the first quarter of fiscal 2009 and anticipates annual compensation-related cash savings of approximately $4.5 million to $5.0 million as a result of these reductions.

A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

Forward-Looking Statements

Statements in this Current Report on Form 8-K that use the words "will," "estimates," "expects," or similar words that describe the Company's or its management's future expectations, plans, objectives or goals are "forward-looking statements" and are made pursuant to the safe-harbor provisions of the Private Securities Litigation Reform Act of 1995, and, as such, may involve known and unknown risks, uncertainties and assumptions. These forward-looking statements relate to the Company's current expectations and are subject to the limitations and qualifications set forth in this Current Report on Form 8-K, the press release furnished herewith as well as in the Company's other documents filed with the SEC, including, without limitation, that actual events and/or results may differ materially from those projected in such forward-looking statements.

Item 9.01. Financial Statements and Exhibits.

The following exhibits are filed herewith:

(d) Exhibits

The following exhibit relating to Item 2.05 shall be deemed to be furnished, and not filed:

99.1 Press release of Sonus Networks, Inc. dated January 13, 2009 reporting restructuring costs.

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