Item 2.02. Results of Operations and Financial Condition

On February 12, 2009, Tegal Corporation (the "Company") issued its third 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 February 12, 2009, the Company held a conference call announcing its financial results for the third 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 February 12, 2009

99.2 Transcript of Tegal Corporation's third quarter fiscal year 2009 conference call held on February 12, 2009.