Apple (AAPL)

Item 8.01               Other Events.

On Tuesday, April 24, 2007, the United States Securities and Exchange Commission (the “Commission”) issued a press release announcing that the Commission has filed a civil action against two former officers of Apple Inc. (“Apple”) in connection with past stock option grants.  According to the press release, in connection with the filing of the complaints, the Commission announced that it would not bring an enforcement action against Apple.  In its press release, the Commission stated: “The Commission also announced today that it would not bring any enforcement action against Apple based in part on its swift, extensive, and extraordinary cooperation in the Commission’s investigation. Apple’s cooperation consisted of, among other things, prompt self-reporting, an independent internal investigation, the sharing of the results of that investigation with the government, and the implementation of new controls designed to prevent the recurrence of fraudulent conduct.”

The full text of the press release issued by the Commission is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

ITEM 8.01             OTHER EVENTS.

On October 4, 2006, the Company announced that the special committee of its Board of Directors has reported its findings after a three month investigation into the Company’s stock option practices. A copy of the press release issued by the Company in connection with the special committee’s report and Mr. Anderson’s resignation from the Board of Directors is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Item 8.01.              Other Events

Apple Computer, Inc. announced today that its Board of Directors has approved a two-for-one split of the Company’s common stock and a proportional increase in the number of Apple common shares authorized from 900 million to 1.8 billion. Each shareholder of record at the close of business on February 18, 2005 will receive one additional share for every outstanding share held on the record date, and trading will begin on a split-adjusted basis on February 28, 2005.