Activision Blizzard (ATVI)

Item 8.01. Other Events.

     In the third quarter of 2008, the Company changed the manner in which it recognizes revenue associated with sales of The Burning Crusade expansion pack, released in January 2007 for its massively, multi-player, online game, World of Warcraft.  Prior to the Business Combination, Vivendi Games determined that the sale of an expansion pack was a separate deliverable with standalone value apart from the World of Warcraft license and the subscription to the online game. Pursuant to Emerging Issues Task Force No. 00-21 Revenue Arrangements with Multiple Deliverables (“EITF No. 00-21”), Vivendi Games recognized revenue from the sale of an expansion pack upon delivery because it had standalone value and there was objective and reliable evidence of fair value for the subscription service.  As a result of the consummation of the Business Combination the Company changed its weighting of the factors considered in determining if sales of The Burning Crusade expansion pack have standalone value.  After considering the intended functionality of the expansion pack and the necessity of the World of Warcraft license and subscription service to the functionality of the expansion pack, the Company determined that it is preferable to conclude that the expansion packs do not have standalone value and to account for fees from sales of expansion packs over the remaining estimated useful life of the customer.  This method recognizes revenue over the period during which the customer is expected to utilize the intended full functionality of the expansion pack. The Company believes that it is preferable to recognize revenue from sales of expansion packs over the estimated remaining useful life of the customer, because this is consistent with the accounting for the World of Warcraft license and the evolution of accounting for on-line enabled video games in the console industry. In accordance with Statement of Financial Accounting Standards (SFAS) No. 154, “Accounting Changes and Error Corrections” ("SFAS No. 154"), this change has been applied retrospectively to our consolidated financial statements for all prior periods. 

In addition to the above, the Company also identified certain ancillary fees charged to World of Warcraft subscribers that had been recognized immediately rather than deferred over the estimated remaining subscription life.  Accordingly, the Company has also retrospectively adjusted subscription revenues for the year ended December 31, 2007, and such adjustments are immaterial to all periods presented.

2

Item 8.01               Other Events.

As previously reported, Activision Blizzard, Inc. (the “Company”) announced that its board of directors approved a two-for-one stock split of its outstanding shares of common stock as of the close of business on August 25, 2008 to be effected in the form of a stock dividend payable on September 5, 2008.

In accordance with Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), the following registration statements filed by the Company under the Securities Act shall be deemed to register, in addition to the shares specifically included therein, such additional shares of the Company’s common stock issuable with respect to those shares pursuant to stock splits, stock dividends and similar transactions occurring after the effective date of such registration statements, including the two-for-one stock split payable on September 5, 2008: Registration Statements (File Nos. 033-48411; 033-63638; 033-91074; 333-06130; 333-06054; 333-40727; 333-61573; 333-85383; 333-72014; 333-100114; 333-100115; 333-103323; 333-106487; and 333-111131) on Form S-8.

2

On August 19, 2008, Activision Blizzard, Inc. issued a press release announcing the final results of its tender offer to purchase up to 146,500,000 shares of its outstanding common stock, which expired at 5:00 P.M., New York time, on August 13, 2008.  A copy of the press release is filed as Exhibit 99.1 hereto and is incorporated herein by reference.

Item 8.01               Other Events.

On August 15, 2008, the Company issued a press release announcing the record and payment dates for the previously announced two-for-one stock split of its outstanding shares of common stock to be effected in the form of a common stock dividend to stockholders of record as of August 25, 2008, payable on September 5 2008.  The press release is attached hereto as Exhibit 99.1.

Item 8.01               Other Events.

On August 13, 2008, Activision Blizzard, Inc. issued a press release announcing the preliminary results of its tender offer to purchase up to 146,500,000 shares of its outstanding common stock, which expired at 5:00 P.M., New York time, on August 13, 2008.  A copy of the press release is filed as Exhibit 99.1 hereto and is incorporated herein by reference.

Item 8.01               Other Events.

The Company issued a press release on July 11, 2008, which is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 8.01               Other Events.

The disclosure set forth in Item 2.02 above is incorporated in this Item 8.01 by reference.

Item 8.01               Other Events.

The disclosure set forth in Item 2.02 above is incorporated in this Item 8.01 by reference.

Item 8.01               Other Events

The disclosure set forth in Item 2.02 above is incorporated in this Item 8.01 by reference.

Item 8.01   Other Events.

Activision, Inc. (the “Company”) has received a letter of informal inquiry from the Securities and Exchange Commission (the “SEC”) requesting certain documents and information relating to the Company’s stock option grant practices. The Company intends to cooperate fully and respond to the SEC’s inquiry.

The Board of Directors (the “Board”) of the Company has appointed a special sub-committee of independent directors of the Board to conduct an internal review, assisted by outside legal counsel, of historical stock option grant practices.

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

ACTIVISION, INC.

By: /s/ Michael Griffith                                                 

Date: July 28, 2006