Item 2.02 Results of Operations and Financial Condition.

The information in this Current Report is being furnished and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

On October 27, 2009, Abaxis, Inc. announced its financial results for the three and six months ended September 30, 2009 and certain other information. A copy of Abaxis' press release announcing these financial results and certain other information is attached hereto as Exhibit 99.1.

Use of Non-GAAP Financial Measures

To supplement the financial statements presented in accordance with United States generally accepted accounting principles (GAAP), Abaxis uses non-GAAP measures of operating income per share. This non-GAAP financial presentation is not a measurement of performance under generally accepted accounting principles in the United States of America. Management uses this measure in comparing Abaxis' operating results with historical performance and believes it provides meaningful and comparable information to management and investors to assist in their review of Abaxis' performance relative to prior periods and its competitors.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

The following exhibit is furnished with this report on Form 8-K:

Exhibit No. Description

99.1 Press release dated October 27, 2009 (furnished pursuant to Item 2.02).

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