Item 2.02. Results of Operations and Financial Condition

On February 5, 2009, PC Connection, Inc. announced its financial results for the quarter and year ended December 31, 2008. The full text of the press release issued in connection with the announcement is furnished as Exhibit 99.1 to this Current Report on Form 8-K.

Item 2.06. Material Impairments.

In connection with its quarter-end financial and accounting procedures, PC Connection, Inc., a Delaware corporation (the "Company"), tested its goodwill and intangible assets for possible impairment in accordance with Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets." Based on its analysis, the Company concluded on February 3, 2009, that due to the continued deteriorating environment and the decline in the market value of its common stock, the goodwill held by its small- and medium-sized business segment and associated with an acquisition made in 2000, is impaired. The preliminary estimate of this impairment charge is $1.2 million, which represented the entire goodwill balance for this reporting unit. This is a preliminary estimate only. The Company has not yet completed its review of the $55.7 million of goodwill attributed to its public sector and large account segments. The completion of this review may result in an additional non-cash impairment charge, which could be material and would decrease the Company's GAAP net income and earnings per share for the fourth quarter and year ended December 31, 2008, as preliminarily reported on February 5, 2009. The Company expects to complete its review and the additional charge determined prior to the Company's filing of its Annual Report on Form 10-K for the year ended December 31, 2008. The impairment(s) will not result in any current or future cash expenditures.

The information in this Form 8-K (including Exhibit 99.1) 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 a filing.

Item 9.01. Financial Statements and Exhibits

(d) Exhibits

The following exhibit relating to Item 2.02 shall be deemed to be furnished, and not filed:

99.1 Press Release issued by PC Connection, Inc. on February 5, 2009.

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